$sevcf 2022 Q4 20-F

Concept	2022 Q4	2022	2021
Revenue	$50.00K	$230.0K	$16.00K
YoY Change	212.5%	1337.5%
Cost Of Revenue	$110.0K	$390.0K	$58.00K
YoY Change	89.66%	572.41%
Gross Profit	-$60.00K	-€163.0K	-$42.00K
YoY Change	42.86%	288.1%
Gross Profit Margin	-120.0%	-70.87%	-262.5%
Selling, General & Admin	$7.370M	€3.558M	$18.02M
YoY Change	-59.76%	-80.26%	-22.65%
% of Gross Profit
Research & Development	$69.33M	€158.5M	$40.33M
YoY Change	70.73%	293.0%	33.1%
% of Gross Profit
Depreciation & Amortization	$220.0K	$810.0K	$574.0K
YoY Change	-40.22%	41.11%	49.09%
% of Gross Profit
Operating Expenses	$76.65M	€162.0M	$59.11M
YoY Change	29.68%	174.15%	9.48%
Operating Profit	-$76.71M	-€162.2M	-$59.15M
YoY Change	29.69%	174.23%	9.56%
Interest Expense	-$2.330M	-$3.780M	-$4.781M
YoY Change	-51.27%	-20.94%	134.59%
% of Operating Profit
Other Income/Expense, Net	-$80.00K	$1.640M
YoY Change
Pretax Income	-$79.23M	-$183.7M	-$63.94M
YoY Change	23.92%	187.32%	14.1%
Income Tax	$0.00	$0.00	$18.00K
% Of Pretax Income
Net Earnings	-$79.23M	-€183.7M	-$63.95M
YoY Change	23.89%	187.24%	14.14%
Net Earnings / Revenue	-158460.0%	-79868.7%	-399706.25%
Basic Earnings Per Share
Diluted Earnings Per Share	-$0.87	-$2.21	-$1.069M
COMMON SHARES
Basic Shares Outstanding	90.95M
Diluted Shares Outstanding

Concept	2022 Q4	2022	2021
SHORT-TERM ASSETS
Cash & Short-Term Investments	$30.84M	$30.84M	$139.2M
YoY Change	-77.84%	-77.84%	185.96%
Cash & Equivalents	$30.36M	$30.36M	$132.9M
Short-Term Investments	$480.0K	$480.0K	$6.233M
Other Short-Term Assets	$17.47M	$17.47M	$3.236M
YoY Change	439.86%	439.86%	458.89%
Inventory	$70.00K	$70.00K
Prepaid Expenses
Receivables	$20.00K	$20.00K
Other Receivables	$7.370M	$7.370M
Total Short-Term Assets	$55.78M	$55.78M	$142.4M
YoY Change	-60.83%	-60.83%	189.17%
LONG-TERM ASSETS
Property, Plant & Equipment	$1.460M	$1.460M	$4.502M
YoY Change	-67.57%	-67.57%	11.46%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments	$160.0K	$160.0K	$91.00K
YoY Change	75.82%	75.82%	121.95%
Other Assets	$70.00K	$70.00K	$89.00K
YoY Change	-21.35%	-21.35%
Total Long-Term Assets	€1.690M	$1.690M	$4.888M
YoY Change	-65.43%	-65.43%	19.34%
TOTAL ASSETS
Total Short-Term Assets	$55.78M	$55.78M	$142.4M
Total Long-Term Assets	€1.690M	$1.690M	$4.888M
Total Assets	€57.47M	$57.47M	$147.3M
YoY Change	-60.98%	-60.98%	176.13%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$13.33M	$13.33M	$6.867M
YoY Change	75.81%	94.12%	159.92%
Accrued Expenses
YoY Change
Deferred Revenue
YoY Change
Short-Term Debt	$29.78M	$29.78M	$0.00
YoY Change
Long-Term Debt Due	$30.23M	$30.23M	$472.0K
YoY Change	6303.6%	6303.6%	-94.97%
Total Short-Term Liabilities	$46.58M	$46.58M	$12.75M
YoY Change	265.39%	265.39%	-9.34%
LONG-TERM LIABILITIES
Long-Term Debt	$4.650M	$4.650M	$6.353M
YoY Change	-26.81%	-26.81%	19.08%
Other Long-Term Liabilities	$49.76M	$49.76M	$44.76M
YoY Change	11.17%	11.17%	14.84%
Total Long-Term Liabilities	$4.650M	$4.650M	$51.11M
YoY Change	-90.9%	-90.9%	15.35%
TOTAL LIABILITIES
Total Short-Term Liabilities	$46.58M	$46.58M	$12.75M
Total Long-Term Liabilities	$4.650M	$4.650M	$51.11M
Total Liabilities	$101.0M	$101.0M	$63.86M
YoY Change	58.13%	58.13%	9.4%
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	-$43.51M	-$43.51M	$83.44M
YoY Change
Total Liabilities & Shareholders Equity	$57.47M	$57.47M	$147.3M
YoY Change	-60.98%	-60.98%	176.13%

Concept	2022 Q4	2022	2021
OPERATING ACTIVITIES
Net Income	-$79.23M	-€183.7M	-$63.95M
YoY Change	23.89%	187.24%	14.14%
Depreciation, Depletion And Amortization	$220.0K	$810.0K	$574.0K
YoY Change	-40.22%	41.11%	49.09%
Cash From Operating Activities	-$30.23M	-$139.6M	-$47.14M
YoY Change	3.01%	196.11%	3874.79%
INVESTING ACTIVITIES
Capital Expenditures	$7.337M	$47.24M	-$1.652M
YoY Change	-733.05%	-2959.56%	3833.33%
Acquisitions
YoY Change
Other Investing Activities	$0.00	$0.00
YoY Change
Cash From Investing Activities	-$7.337M	-$47.24M	-$1.652M
YoY Change	533.05%	2759.56%	3833.33%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net			$143.8M
YoY Change			276.24%
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	35.36M	83.01M	138.6M
YoY Change	-74.27%	-40.09%	214.31%
NET CHANGE
Cash From Operating Activities	-30.23M	-139.6M	-47.14M
Cash From Investing Activities	-7.337M	-47.24M	-1.652M
Cash From Financing Activities	35.36M	83.01M	138.6M
Net Change In Cash	-2.208M	-103.8M	89.77M
YoY Change	-102.07%	-215.65%	109.46%
FREE CASH FLOW
Cash From Operating Activities	-$30.23M	-$139.6M	-$47.14M
Capital Expenditures	$7.337M	$47.24M	-$1.652M
Free Cash Flow	-$37.57M	-$186.8M	-$45.49M
YoY Change	33.27%	310.71%	3876.31%

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2021	ifrs-full	Profit Loss Before Tax ProfitLossBeforeTax	-63935000	eur
CY2020	ifrs-full	Profit Loss Before Tax ProfitLossBeforeTax	-56032000	eur
CY2022	dei	Amendment Flag AmendmentFlag	false
CY2022	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
CY2022	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	FY
CY2022	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2022
CY2022	sev	Basic Or Diluted Earnings Loss Per Share BasicOrDilutedEarningsLossPerShare	-2.21
CY2021	sev	Basic Or Diluted Earnings Loss Per Share BasicOrDilutedEarningsLossPerShare	-1.07
CY2020	sev	Basic Or Diluted Earnings Loss Per Share BasicOrDilutedEarningsLossPerShare	-0.97
CY2022Q4	ifrs-full	Current Assets CurrentAssets	55779000	eur
CY2022Q4	ifrs-full	Assets Assets	57470000	eur
CY2022Q4	ifrs-full	Current Liabilities CurrentLiabilities	46577000	eur
CY2022Q4	ifrs-full	Equity And Liabilities EquityAndLiabilities	57470000	eur
CY2022	sev	Number Of Operating Segment NumberOfOperatingSegment	1	pure
CY2021Q4	ifrs-full	Trade Receivables TradeReceivables	20000	eur
CY2020Q4	ifrs-full	Trade Receivables TradeReceivables	0	eur
CY2021Q4	ifrs-full	Contract Liabilities ContractLiabilities	0	eur
CY2020Q4	ifrs-full	Contract Liabilities ContractLiabilities	0	eur
CY2021Q4	ifrs-full	Transaction Price Allocated To Remaining Performance Obligations TransactionPriceAllocatedToRemainingPerformanceObligations	42000	eur
CY2020Q4	ifrs-full	Transaction Price Allocated To Remaining Performance Obligations TransactionPriceAllocatedToRemainingPerformanceObligations	0	eur
CY2020	ifrs-full	Deferred Tax Expense Income DeferredTaxExpenseIncome	0	eur
CY2022	sev	Deferred Tax Assets On Transaction Costs Recognized In Equity DeferredTaxAssetsOnTransactionCostsRecognizedInEquity	0	eur
CY2022Q4	ifrs-full	Other Noncurrent Financial Assets OtherNoncurrentFinancialAssets	158000	eur
CY2021Q4	ifrs-full	Other Noncurrent Financial Assets OtherNoncurrentFinancialAssets	91000	eur
CY2022Q4	sev	Convertible Debentures Original Nominal Amount ConvertibleDebenturesOriginalNominalAmount	31100000	usd
CY2022Q4	ifrs-full	Other Noncurrent Nonfinancial Liabilities OtherNoncurrentNonfinancialLiabilities	469000	eur
CY2021	ifrs-full	Postemployment Benefit Expense Defined Contribution Plans PostemploymentBenefitExpenseDefinedContributionPlans	1047000	eur
CY2020	ifrs-full	Postemployment Benefit Expense Defined Contribution Plans PostemploymentBenefitExpenseDefinedContributionPlans	491000	eur
CY2021	ifrs-full	Revenue From Government Grants RevenueFromGovernmentGrants	71000	eur
CY2020	ifrs-full	Revenue From Government Grants RevenueFromGovernmentGrants	68000	eur
CY2022	sev	Vesting Term After Exitevent Share Options Granted VestingTermAfterExiteventShareOptionsGranted	P1Y
CY2022	sev	Expiration Term After Exitevent Share Options Granted ExpirationTermAfterExiteventShareOptionsGranted	P4Y
CY2022	ifrs-full	Weighted Average Remaining Contractual Life Of Outstanding Share Options2019 WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019	P2Y10M24D
CY2021	ifrs-full	Weighted Average Remaining Contractual Life Of Outstanding Share Options2019 WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019	P3Y10M24D
CY2021	ifrs-full	Adjusted Weighted Average Shares AdjustedWeightedAverageShares	59836824
CY2020	ifrs-full	Adjusted Weighted Average Shares AdjustedWeightedAverageShares	57684220
CY2020	ifrs-full	Share Issue Related Cost ShareIssueRelatedCost	2192000	eur
CY2022	dei	Document Type DocumentType	20-F
CY2022	dei	Document Registration Statement DocumentRegistrationStatement	false
CY2022	dei	Document Annual Report DocumentAnnualReport	true
CY2022	dei	Document Period End Date DocumentPeriodEndDate	2022-12-31
CY2022	dei	Document Transition Report DocumentTransitionReport	false
CY2022	dei	Document Shell Company Report DocumentShellCompanyReport	false
CY2022	dei	Entity File Number EntityFileNumber	001-41066
CY2022	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	2M
CY2022	dei	Entity Address Address Line1 EntityAddressAddressLine1	Waldmeisterstraße 76
CY2022	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	80935
CY2022	dei	Entity Address City Or Town EntityAddressCityOrTown	Munich
CY2022	dei	Entity Address Country EntityAddressCountry	DE
CY2022	dei	Security12b Title Security12bTitle	Ordinary Shares, par value of €0.06 per share
CY2022	dei	Trading Symbol TradingSymbol	SEVCQ
CY2022	dei	Security Exchange Name SecurityExchangeName	NASDAQ
CY2022Q4	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	90946073
CY2022	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2022	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2022	dei	Entity Current Reporting Status EntityCurrentReportingStatus	No
CY2022	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	No
CY2022	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2022	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	true
CY2022	dei	Entity Ex Transition Period EntityExTransitionPeriod	false
CY2022	dei	Icfr Auditor Attestation Flag IcfrAuditorAttestationFlag	false
CY2022	dei	Document Fin Stmt Error Correction Flag DocumentFinStmtErrorCorrectionFlag	false
CY2022	dei	Document Accounting Standard DocumentAccountingStandard	International Financial Reporting Standards
CY2022	dei	Entity Shell Company EntityShellCompany	false
CY2022	dei	Auditor Firm AuditorFirmId	1275
CY2022	dei	Auditor Location AuditorLocation	Munich, Germany
CY2022	dei	Auditor Name AuditorName	Alexander Fiedler
CY2022	ifrs-full	Revenue Revenue	229000	eur
CY2021	ifrs-full	Revenue Revenue	16000	eur
CY2020	ifrs-full	Revenue Revenue	0	eur
CY2022	ifrs-full	Cost Of Sales CostOfSales	392000	eur
CY2021	ifrs-full	Cost Of Sales CostOfSales	58000	eur
CY2020	ifrs-full	Cost Of Sales CostOfSales	-0	eur
CY2022	ifrs-full	Gross Profit GrossProfit	-163000	eur
CY2021	ifrs-full	Gross Profit GrossProfit	-42000	eur
CY2020	ifrs-full	Gross Profit GrossProfit	0	eur
CY2022	ifrs-full	Research And Development Expense ResearchAndDevelopmentExpense	158479000	eur
CY2021	ifrs-full	Research And Development Expense ResearchAndDevelopmentExpense	40609000	eur
CY2020	ifrs-full	Research And Development Expense ResearchAndDevelopmentExpense	30469000	eur
CY2022	ifrs-full	Selling Expense SellingExpense	3558000	eur
CY2021	ifrs-full	Selling Expense SellingExpense	3220000	eur
CY2020	ifrs-full	Selling Expense SellingExpense	9100000	eur
CY2022	ifrs-full	General And Administrative Expense GeneralAndAdministrativeExpense	20023000	eur
CY2021	ifrs-full	General And Administrative Expense GeneralAndAdministrativeExpense	15094000	eur
CY2020	ifrs-full	General And Administrative Expense GeneralAndAdministrativeExpense	14404000	eur
CY2022	ifrs-full	Other Operating Income Expense OtherOperatingIncomeExpense	842000	eur
CY2021	ifrs-full	Other Operating Income Expense OtherOperatingIncomeExpense	-183000	eur
CY2020	ifrs-full	Other Operating Income Expense OtherOperatingIncomeExpense	-15000	eur
CY2022	ifrs-full	Impairment Loss On Financial Assets ImpairmentLossOnFinancialAssets	-5000	eur
CY2021	ifrs-full	Impairment Loss On Financial Assets ImpairmentLossOnFinancialAssets	6000	eur
CY2020	ifrs-full	Impairment Loss On Financial Assets ImpairmentLossOnFinancialAssets	6000	eur
CY2022	ifrs-full	Profit Loss From Operating Activities ProfitLossFromOperatingActivities	-181376000	eur
CY2021	ifrs-full	Profit Loss From Operating Activities ProfitLossFromOperatingActivities	-59154000	eur
CY2020	ifrs-full	Profit Loss From Operating Activities ProfitLossFromOperatingActivities	-53994000	eur
CY2022	sev	Interest And Similar Income InterestAndSimilarIncome	999000	eur
CY2021	sev	Interest And Similar Income InterestAndSimilarIncome	0	eur
CY2020	sev	Interest And Similar Income InterestAndSimilarIncome	2000	eur
CY2022	sev	Interest And Similar Expenses InterestAndSimilarExpenses	3321000	eur
CY2021	sev	Interest And Similar Expenses InterestAndSimilarExpenses	4781000	eur
CY2020	sev	Interest And Similar Expenses InterestAndSimilarExpenses	2040000	eur
CY2022	ifrs-full	Profit Loss Before Tax ProfitLossBeforeTax	-183698000	eur
CY2022	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations	0	eur
CY2021	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations	0	eur
CY2020	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations	0	eur
CY2022	ifrs-full	Deferred Tax Expense Income DeferredTaxExpenseIncome	-0	eur
CY2021	ifrs-full	Deferred Tax Expense Income DeferredTaxExpenseIncome	18000	eur
CY2020	ifrs-full	Deferred Tax Expense Income DeferredTaxExpenseIncome	-0	eur
CY2022	ifrs-full	Profit Loss Attributable To Owners Of Parent ProfitLossAttributableToOwnersOfParent	-183698000	eur
CY2021	ifrs-full	Profit Loss Attributable To Owners Of Parent ProfitLossAttributableToOwnersOfParent	-63953000	eur
CY2020	ifrs-full	Profit Loss Attributable To Owners Of Parent ProfitLossAttributableToOwnersOfParent	-56032000	eur
CY2022	ifrs-full	Other Comprehensive Income OtherComprehensiveIncome	0	eur
CY2021	ifrs-full	Other Comprehensive Income OtherComprehensiveIncome	16000	eur
CY2020	ifrs-full	Other Comprehensive Income OtherComprehensiveIncome	-21000	eur
CY2022	ifrs-full	Comprehensive Income ComprehensiveIncome	-183698000	eur
CY2021	ifrs-full	Comprehensive Income ComprehensiveIncome	-63937000	eur
CY2020	ifrs-full	Comprehensive Income ComprehensiveIncome	-56053000	eur
CY2022	ifrs-full	Weighted Average Shares WeightedAverageShares	83055318
CY2021	ifrs-full	Weighted Average Shares WeightedAverageShares	59836824
CY2020	ifrs-full	Weighted Average Shares WeightedAverageShares	57684220
CY2022Q4	ifrs-full	Intangible Assets Other Than Goodwill IntangibleAssetsOtherThanGoodwill	3000	eur
CY2021Q4	ifrs-full	Intangible Assets Other Than Goodwill IntangibleAssetsOtherThanGoodwill	206000	eur
CY2022Q4	ifrs-full	Property Plant And Equipment PropertyPlantAndEquipment	667000	eur
CY2021Q4	ifrs-full	Property Plant And Equipment PropertyPlantAndEquipment	1484000	eur
CY2022Q4	ifrs-full	Rightofuse Assets RightofuseAssets	790000	eur
CY2021Q4	ifrs-full	Rightofuse Assets RightofuseAssets	3018000	eur
CY2022Q4	ifrs-full	Other Noncurrent Financial Assets OtherNoncurrentFinancialAssets	158000	eur
CY2021Q4	ifrs-full	Other Noncurrent Financial Assets OtherNoncurrentFinancialAssets	91000	eur
CY2022Q4	ifrs-full	Other Noncurrent Nonfinancial Assets OtherNoncurrentNonfinancialAssets	73000	eur
CY2021Q4	ifrs-full	Other Noncurrent Nonfinancial Assets OtherNoncurrentNonfinancialAssets	89000	eur
CY2022Q4	ifrs-full	Noncurrent Assets NoncurrentAssets	1691000	eur
CY2021Q4	ifrs-full	Noncurrent Assets NoncurrentAssets	4888000	eur
CY2022Q4	ifrs-full	Work In Progress WorkInProgress	73000	eur
CY2021Q4	ifrs-full	Work In Progress WorkInProgress	0	eur
CY2022Q4	ifrs-full	Other Financial Assets OtherFinancialAssets	1134000	eur
CY2021Q4	ifrs-full	Other Financial Assets OtherFinancialAssets	6233000	eur
CY2022Q4	ifrs-full	Other Nonfinancial Assets OtherNonfinancialAssets	24215000	eur
CY2021Q4	ifrs-full	Other Nonfinancial Assets OtherNonfinancialAssets	3236000	eur
CY2022Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	30357000	eur
CY2021Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	132939000	eur
CY2021Q4	ifrs-full	Current Assets CurrentAssets	142408000	eur
CY2021Q4	ifrs-full	Assets Assets	147296000	eur
CY2022Q4	sev	Subscribed Capital SubscribedCapital	9957000	eur
CY2021Q4	sev	Subscribed Capital SubscribedCapital	8735000	eur
CY2022Q4	sev	Capital And Other Reserve CapitalAndOtherReserve	277308000	eur
CY2021Q4	sev	Capital And Other Reserve CapitalAndOtherReserve	221785000	eur
CY2022Q4	ifrs-full	Retained Earnings RetainedEarnings	-330778000	eur
CY2021Q4	ifrs-full	Retained Earnings RetainedEarnings	-147081000	eur
CY2022Q4	ifrs-full	Equity Equity	-43513000	eur
CY2021Q4	ifrs-full	Equity Equity	83439000	eur
CY2022Q4	ifrs-full	Noncurrent Advances NoncurrentAdvances	49288000	eur
CY2021Q4	ifrs-full	Noncurrent Advances NoncurrentAdvances	44756000	eur
CY2022Q4	ifrs-full	Noncurrent Financial Liabilities NoncurrentFinancialLiabilities	4649000	eur
CY2021Q4	ifrs-full	Noncurrent Financial Liabilities NoncurrentFinancialLiabilities	6353000	eur
CY2022Q4	ifrs-full	Other Noncurrent Nonfinancial Liabilities OtherNoncurrentNonfinancialLiabilities	469000	eur
CY2021Q4	ifrs-full	Other Noncurrent Nonfinancial Liabilities OtherNoncurrentNonfinancialLiabilities	0	eur
CY2022Q4	ifrs-full	Noncurrent Liabilities NoncurrentLiabilities	54406000	eur
CY2021Q4	ifrs-full	Noncurrent Liabilities NoncurrentLiabilities	51109000	eur
CY2022Q4	ifrs-full	Current Advances CurrentAdvances	354000	eur
CY2021Q4	ifrs-full	Current Advances CurrentAdvances	0	eur
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CY2021Q4	ifrs-full	Current Financial Liabilities CurrentFinancialLiabilities	472000	eur
CY2022Q4	ifrs-full	Trade And Other Current Payables TradeAndOtherCurrentPayables	11699000	eur
CY2021Q4	ifrs-full	Trade And Other Current Payables TradeAndOtherCurrentPayables	7867000	eur
CY2022Q4	ifrs-full	Other Liabilities OtherLiabilities	1823000	eur
CY2021Q4	ifrs-full	Other Liabilities OtherLiabilities	2207000	eur
CY2022Q4	ifrs-full	Current Provisions CurrentProvisions	2476000	eur
CY2021Q4	ifrs-full	Current Provisions CurrentProvisions	2202000	eur
CY2021Q4	ifrs-full	Current Liabilities CurrentLiabilities	12748000	eur
CY2021Q4	ifrs-full	Equity And Liabilities EquityAndLiabilities	147296000	eur
CY2019Q4	ifrs-full	Equity Equity	-18568000	eur
CY2020	ifrs-full	Issue Of Convertible Instruments IssueOfConvertibleInstruments	0	eur
CY2020	sev	Issue Of Share Split IssueOfShareSplit	0	eur
CY2020	sev	Issue Of Conversion High Voting IssueOfConversionHighVoting	0	eur
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CY2020	ifrs-full	Increase Decrease Through Sharebased Payment Transactions IncreaseDecreaseThroughSharebasedPaymentTransactions	32160000	eur
CY2020	sev	Other Comprehensive Income Net Of Tax Fair Value Measurement Convertible Bond OtherComprehensiveIncomeNetOfTaxFairValueMeasurementConvertibleBond	-21000	eur
CY2020	ifrs-full	Profit Loss ProfitLoss	-56032000	eur
CY2020Q4	ifrs-full	Equity Equity	-5026000	eur
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CY2021	sev	Other Comprehensive Income Net Of Tax Fair Value Measurement Convertible Bond OtherComprehensiveIncomeNetOfTaxFairValueMeasurementConvertibleBond	16000	eur
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CY2021	ifrs-full	Increase Decrease Through Sharebased Payment Transactions IncreaseDecreaseThroughSharebasedPaymentTransactions	1981000	eur
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CY2021Q4	ifrs-full	Equity Equity	83439000	eur
CY2021Q4	ifrs-full	Equity Equity	83439000	eur
CY2022	sev	Other Comprehensive Income Net Of Tax Fair Value Measurement Convertible Bond OtherComprehensiveIncomeNetOfTaxFairValueMeasurementConvertibleBond	286000	eur
CY2022	ifrs-full	Increase Decrease Through Exercise Of Options IncreaseDecreaseThroughExerciseOfOptions	25000	eur
CY2022	ifrs-full	Increase Decrease Through Sharebased Payment Transactions IncreaseDecreaseThroughSharebasedPaymentTransactions	1447000	eur
CY2022	ifrs-full	Profit Loss ProfitLoss	-183698000	eur
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CY2022	ifrs-full	Profit Loss ProfitLoss	-183698000	eur
CY2021	ifrs-full	Profit Loss ProfitLoss	-63953000	eur
CY2020	ifrs-full	Profit Loss ProfitLoss	-56032000	eur
CY2022	ifrs-full	Depreciation Property Plant And Equipment DepreciationPropertyPlantAndEquipment	284000	eur
CY2021	ifrs-full	Depreciation Property Plant And Equipment DepreciationPropertyPlantAndEquipment	125000	eur
CY2020	ifrs-full	Depreciation Property Plant And Equipment DepreciationPropertyPlantAndEquipment	61000	eur
CY2022	ifrs-full	Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment	39264000	eur
CY2021	ifrs-full	Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment	1965000	eur
CY2020	ifrs-full	Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment	0	eur
CY2022	ifrs-full	Depreciation Rightofuse Assets DepreciationRightofuseAssets	462000	eur
CY2021	ifrs-full	Depreciation Rightofuse Assets DepreciationRightofuseAssets	415000	eur
CY2020	ifrs-full	Depreciation Rightofuse Assets DepreciationRightofuseAssets	313000	eur
CY2022	sev	Impairment Loss Recognised In Profit Or Loss Right Of Use Assets ImpairmentLossRecognisedInProfitOrLossRightOfUseAssets	1748000	eur
CY2021	sev	Impairment Loss Recognised In Profit Or Loss Right Of Use Assets ImpairmentLossRecognisedInProfitOrLossRightOfUseAssets	0	eur
CY2020	sev	Impairment Loss Recognised In Profit Or Loss Right Of Use Assets ImpairmentLossRecognisedInProfitOrLossRightOfUseAssets	0	eur
CY2022	ifrs-full	Amortisation Intangible Assets Other Than Goodwill AmortisationIntangibleAssetsOtherThanGoodwill	68000	eur
CY2021	ifrs-full	Amortisation Intangible Assets Other Than Goodwill AmortisationIntangibleAssetsOtherThanGoodwill	34000	eur
CY2020	ifrs-full	Amortisation Intangible Assets Other Than Goodwill AmortisationIntangibleAssetsOtherThanGoodwill	11000	eur
CY2022	ifrs-full	Impairment Loss Recognised In Profit Or Loss Intangible Assets Other Than Goodwill ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill	170000	eur
CY2021	ifrs-full	Impairment Loss Recognised In Profit Or Loss Intangible Assets Other Than Goodwill ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill	0	eur
CY2020	ifrs-full	Impairment Loss Recognised In Profit Or Loss Intangible Assets Other Than Goodwill ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill	0	eur
CY2022	ifrs-full	Adjustments For Sharebased Payments AdjustmentsForSharebasedPayments	1447000	eur
CY2021	ifrs-full	Adjustments For Sharebased Payments AdjustmentsForSharebasedPayments	1981000	eur
CY2020	ifrs-full	Adjustments For Sharebased Payments AdjustmentsForSharebasedPayments	32160000	eur
CY2022	ifrs-full	Other Adjustments For Noncash Items OtherAdjustmentsForNoncashItems	-665000	eur
CY2021	ifrs-full	Other Adjustments For Noncash Items OtherAdjustmentsForNoncashItems	112000	eur
CY2020	ifrs-full	Other Adjustments For Noncash Items OtherAdjustmentsForNoncashItems	346000	eur
CY2022	sev	Adjustments For Interest And Similar Income AdjustmentsForInterestAndSimilarIncome	999000	eur
CY2021	sev	Adjustments For Interest And Similar Income AdjustmentsForInterestAndSimilarIncome	-0	eur
CY2020	sev	Adjustments For Interest And Similar Income AdjustmentsForInterestAndSimilarIncome	2000	eur
CY2022	sev	Adjustments For Interest And Similar Expense AdjustmentsForInterestAndSimilarExpense	3321000	eur
CY2021	sev	Adjustments For Interest And Similar Expense AdjustmentsForInterestAndSimilarExpense	4781000	eur
CY2020	sev	Adjustments For Interest And Similar Expense AdjustmentsForInterestAndSimilarExpense	2040000	eur
CY2022	ifrs-full	Adjustments For Provisions AdjustmentsForProvisions	274000	eur
CY2021	ifrs-full	Adjustments For Provisions AdjustmentsForProvisions	2091000	eur
CY2020	ifrs-full	Adjustments For Provisions AdjustmentsForProvisions	-526000	eur
CY2022	ifrs-full	Adjustments For Decrease Increase In Other Assets AdjustmentsForDecreaseIncreaseInOtherAssets	-6773000	eur
CY2021	ifrs-full	Adjustments For Decrease Increase In Other Assets AdjustmentsForDecreaseIncreaseInOtherAssets	-3760000	eur
CY2020	ifrs-full	Adjustments For Decrease Increase In Other Assets AdjustmentsForDecreaseIncreaseInOtherAssets	-5766000	eur
CY2022	ifrs-full	Adjustments For Increase Decrease In Trade And Other Payables AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables	2521000	eur
CY2021	ifrs-full	Adjustments For Increase Decrease In Trade And Other Payables AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables	5218000	eur
CY2020	ifrs-full	Adjustments For Increase Decrease In Trade And Other Payables AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables	322000	eur
CY2022	ifrs-full	Adjustments For Increase Decrease In Deposits From Customers AdjustmentsForIncreaseDecreaseInDepositsFromCustomers	3240000	eur
CY2021	ifrs-full	Adjustments For Increase Decrease In Deposits From Customers AdjustmentsForIncreaseDecreaseInDepositsFromCustomers	4286000	eur
CY2020	ifrs-full	Adjustments For Increase Decrease In Deposits From Customers AdjustmentsForIncreaseDecreaseInDepositsFromCustomers	26448000	eur
CY2022	ifrs-full	Interest Paid Classified As Operating Activities InterestPaidClassifiedAsOperatingActivities	251000	eur
CY2021	ifrs-full	Interest Paid Classified As Operating Activities InterestPaidClassifiedAsOperatingActivities	436000	eur
CY2020	ifrs-full	Interest Paid Classified As Operating Activities InterestPaidClassifiedAsOperatingActivities	561000	eur
CY2022	ifrs-full	Cash Flows From Used In Operating Activities CashFlowsFromUsedInOperatingActivities	-139587000	eur
CY2021	ifrs-full	Cash Flows From Used In Operating Activities CashFlowsFromUsedInOperatingActivities	-47141000	eur
CY2020	ifrs-full	Cash Flows From Used In Operating Activities CashFlowsFromUsedInOperatingActivities	-1186000	eur
CY2022	ifrs-full	Purchase Of Intangible Assets Classified As Investing Activities PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities	35000	eur
CY2021	ifrs-full	Purchase Of Intangible Assets Classified As Investing Activities PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities	223000	eur
CY2020	ifrs-full	Purchase Of Intangible Assets Classified As Investing Activities PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities	-0	eur
CY2022	ifrs-full	Purchase Of Property Plant And Equipment Classified As Investing Activities PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	47203000	eur
CY2021	ifrs-full	Purchase Of Property Plant And Equipment Classified As Investing Activities PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	1429000	eur
CY2020	ifrs-full	Purchase Of Property Plant And Equipment Classified As Investing Activities PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	42000	eur
CY2022	ifrs-full	Cash Flows From Used In Investing Activities CashFlowsFromUsedInInvestingActivities	-47238000	eur
CY2021	ifrs-full	Cash Flows From Used In Investing Activities CashFlowsFromUsedInInvestingActivities	-1652000	eur
CY2020	ifrs-full	Cash Flows From Used In Investing Activities CashFlowsFromUsedInInvestingActivities	-42000	eur
CY2022	ifrs-full	Proceeds From Issue Of Ordinary Shares ProceedsFromIssueOfOrdinaryShares	25000	eur
CY2021	ifrs-full	Proceeds From Issue Of Ordinary Shares ProceedsFromIssueOfOrdinaryShares	0	eur
CY2020	ifrs-full	Proceeds From Issue Of Ordinary Shares ProceedsFromIssueOfOrdinaryShares	0	eur
CY2022	ifrs-full	Proceeds From Borrowings Classified As Financing Activities ProceedsFromBorrowingsClassifiedAsFinancingActivities	0	eur
CY2021	ifrs-full	Proceeds From Borrowings Classified As Financing Activities ProceedsFromBorrowingsClassifiedAsFinancingActivities	0	eur
CY2020	ifrs-full	Proceeds From Borrowings Classified As Financing Activities ProceedsFromBorrowingsClassifiedAsFinancingActivities	10657000	eur
CY2022	ifrs-full	Proceeds From Issue Of Bonds Notes And Debentures ProceedsFromIssueOfBondsNotesAndDebentures	28453000	eur
CY2021	ifrs-full	Proceeds From Issue Of Bonds Notes And Debentures ProceedsFromIssueOfBondsNotesAndDebentures	0	eur
CY2020	ifrs-full	Proceeds From Issue Of Bonds Notes And Debentures ProceedsFromIssueOfBondsNotesAndDebentures	0	eur
CY2022	ifrs-full	Payments For Debt Issue Costs PaymentsForDebtIssueCosts	28000	eur
CY2021	ifrs-full	Payments For Debt Issue Costs PaymentsForDebtIssueCosts	-0	eur
CY2020	ifrs-full	Payments For Debt Issue Costs PaymentsForDebtIssueCosts		eur
CY2022	ifrs-full	Repayments Of Borrowings Classified As Financing Activities RepaymentsOfBorrowingsClassifiedAsFinancingActivities	-0	eur
CY2021	ifrs-full	Repayments Of Borrowings Classified As Financing Activities RepaymentsOfBorrowingsClassifiedAsFinancingActivities	2187000	eur
CY2020	ifrs-full	Repayments Of Borrowings Classified As Financing Activities RepaymentsOfBorrowingsClassifiedAsFinancingActivities	2327000	eur
CY2022	ifrs-full	Payments Of Lease Liabilities Classified As Financing Activities PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities	429000	eur
CY2021	ifrs-full	Payments Of Lease Liabilities Classified As Financing Activities PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities	378000	eur
CY2020	ifrs-full	Payments Of Lease Liabilities Classified As Financing Activities PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities	282000	eur
CY2022	ifrs-full	Cash Flows From Used In Financing Activities CashFlowsFromUsedInFinancingActivities	83008000	eur
CY2021	ifrs-full	Cash Flows From Used In Financing Activities CashFlowsFromUsedInFinancingActivities	138562000	eur
CY2020	ifrs-full	Cash Flows From Used In Financing Activities CashFlowsFromUsedInFinancingActivities	44085000	eur
CY2022	ifrs-full	Increase Decrease In Cash And Cash Equivalents IncreaseDecreaseInCashAndCashEquivalents	-103817000	eur
CY2021	ifrs-full	Increase Decrease In Cash And Cash Equivalents IncreaseDecreaseInCashAndCashEquivalents	89769000	eur
CY2020	ifrs-full	Increase Decrease In Cash And Cash Equivalents IncreaseDecreaseInCashAndCashEquivalents	42857000	eur
CY2022	ifrs-full	Effect Of Exchange Rate Changes On Cash And Cash Equivalents EffectOfExchangeRateChangesOnCashAndCashEquivalents	1235000	eur
CY2021	ifrs-full	Effect Of Exchange Rate Changes On Cash And Cash Equivalents EffectOfExchangeRateChangesOnCashAndCashEquivalents	-94000	eur
CY2020	ifrs-full	Effect Of Exchange Rate Changes On Cash And Cash Equivalents EffectOfExchangeRateChangesOnCashAndCashEquivalents	0	eur
CY2021Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	132939000	eur
CY2020Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	43264000	eur
CY2019Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	407000	eur
CY2022Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	30357000	eur
CY2021Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	132939000	eur
CY2020Q4	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	43264000	eur
CY2022	ifrs-full	Disclosure Of General Information About Financial Statements Explanatory DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory	<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;">1.</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>General information</b></p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;">Sono Group N.V. (“Sono N.V.” or the “Company”) is registered in the business register (Netherlands Chamber of Commerce) and its corporate seat is in Amsterdam. In <em style="font: inherit;"> November 2021, </em>the Company successfully completed an initial public offering (IPO) and became listed on the Nasdaq Stock Market (“Nasdaq”), traded under the ticker symbol “SEV” since <em style="font: inherit;"> November 17, 2021. </em>On <em style="font: inherit;"> December 11, 2023, </em>Sono N.V. received notice from the Nasdaq Hearings Panel that the Company’s ordinary shares will be delisted from the Nasdaq. See note <em style="font: inherit;">9.7.6</em> Nasdaq suspension of trading of shares and delisting. The Company has its business exclusively in Germany as the management is located there and the business address is Waldmeisterstraße <em style="font: inherit;">76,</em> <em style="font: inherit;">80935</em> Munich, Germany (trade register number: <em style="font: inherit;">80683568</em>). Sono N.V.’s sole and wholly-owned subsidiary, Sono Motors GmbH (“Sono Motors”), is registered in the commercial register (<i>Handelsregister</i>) at the local court (<i>Amtsgericht</i>) of Munich, Germany, under HRB <em style="font: inherit;">224131.</em> Sono Motors’ registered headquarters is Waldmeisterstraße <em style="font: inherit;">76,</em> <em style="font: inherit;">80935</em> Munich, Germany. Sono N.V. is the ultimate parent of the Group. Hereinafter, Sono N.V. and its consolidated subsidiary collectively are referred to as the “Sono Group”, or the “Group”, “Management”, “we” and “us”.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Sono Group intended to develop and manufacture electric vehicles with integrated solar panels (the “Sion passenger car program). In addition, it planned to license its solar technology to other Original Equipment Manufacturers (OEMs). However, on <em style="font: inherit;"> February 24, 2023, </em>Sono Group announced the decision to terminate the Sion passenger car program and to pivot the business model to exclusively retrofitting and integrating Sono Group’s solar technology onto <em style="font: inherit;">third</em> party vehicles due to lack of available funding. As this decision was only made on <em style="font: inherit;"> February 24, 2023, </em>the restructuring constitutes a non-adjusting subsequent event. For further information on this please see note <em style="font: inherit;">9.7.1.</em> Termination of the Sion passenger car program. On <em style="font: inherit;"> May 15, 2023, </em>Sono Group filed for self-administered insolvency, see note <em style="font: inherit;">9.7.2</em> Filing for insolvency.</p>
CY2022	ifrs-full	Disclosure Of Basis Of Preparation Of Financial Statements Explanatory DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory	<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;">2.</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Basis of preparation of consolidated financial statements</b></p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The consolidated financial statements of Sono Group have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB), and are presented in euro, which is also the Group’s functional currency. Unless otherwise stated, all amounts are presented in thousands of euros (“kEUR”).</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The consolidated balance sheet as of <em style="font: inherit;"> December 31, 2021 </em>was derived from audited financial statements although certain amounts have been reclassified to conform to the <em style="font: inherit;">2022</em> presentation.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The significant accounting policies adopted in the preparation of these consolidated financial statements are described below. These accounting policies have been consistently applied to all years presented except for the reclassification mentioned above.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The Group determines the functional currency of each entity, and items included in the financial statements of each entity are measured using that functional currency. Foreign currency transactions are initially translated at the spot rate applicable between the functional currency and the foreign currency on the date of the transaction. Monetary assets and liabilities in foreign currencies are translated to the functional currency using the prevailing rate at the reporting date. Foreign currency exchange differences are recognized in profit or loss.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The preparation of consolidated financial statements requires the use of certain accounting estimates. The areas that require a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements, are disclosed below. The statements of income or loss were prepared using the cost of sales method. All figures shown are rounded, so minor discrepancies <em style="font: inherit;"> may </em>arise from addition of these amounts.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">These consolidated financial statements are prepared on a historical cost basis, except where certain assets or liabilities are held at amortized cost or at fair value as described in the accounting policies, and under the going concern assumption. The going concern assumption contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. The consolidated financial statements do <em style="font: inherit;">not</em> reflect any adjustments relating to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary if the Group is unable to continue as a going concern. For the significant accounting judgments, estimates and assumptions made by Management regarding the going concern, see note <em style="font: inherit;">4.12.1</em> Going concern.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;">The consolidated financial statements as of <em style="font: inherit;"> December 31, 2022, </em>have been authorized by the management board on <em style="font: inherit;"> December 22, 2023.</em></p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Standards issued but <em style="font: inherit;">not</em> yet effective</b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Certain new accounting standards and interpretations have been published that are <em style="font: inherit;">not</em> mandatory for the consolidated financial statements as of <em style="font: inherit;"> December 31, 2022, </em>and have <em style="font: inherit;">not</em> been early adopted by Sono Group. These standards are <em style="font: inherit;">not</em> expected to have a material impact on Sono Group’s consolidated financial statements in the current or future reporting periods and on foreseeable future transactions.</p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="border-width: 1px; border-style: solid; border-color: black black rgb(0, 0, 0); vertical-align: middle; width: 65%;"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 35%; border-top: 1px solid black; border-right: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Mandatory for fiscal years<br/> beginning on or after</p> </td></tr> <tr><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 65%; border-left: 1px solid black; border-right: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">IAS <em style="font: inherit;">1</em> Non-current liabilities with covenants (Amendments)</p> </td><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 35%; border-right: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><em style="font: inherit;"> January 1, 2023 </em></p> </td></tr> <tr><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 65%; border-left: 1px solid black; border-right: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">IAS <em style="font: inherit;">1</em> and IFRS Practice Statement <em style="font: inherit;">2</em> Disclosure of accounting policies (Amendments)</p> </td><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 35%; border-right: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><em style="font: inherit;"> January 1, 2023 </em></p> </td></tr> <tr><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 65%; border-left: 1px solid black; border-right: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">IAS <em style="font: inherit;">8</em> Definition of accounting estimates (Amendments)</p> </td><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 35%; border-right: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><em style="font: inherit;"> January 1, 2023 </em></p> </td></tr> <tr><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 65%; border-left: 1px solid black; border-right: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">IAS <em style="font: inherit;">12</em> Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments)</p> </td><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 35%; border-right: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><em style="font: inherit;"> January 1, 2023 </em></p> </td></tr> <tr><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 65%; border-left: 1px solid black; border-right: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">IFRS <em style="font: inherit;">17</em> Insurance contracts</p> </td><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 35%; border-right: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><em style="font: inherit;"> January 1, 2023</em></p> </td></tr> <tr><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 65%; border-left: 1px solid black; border-right: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">IAS <em style="font: inherit;">1</em> Classification of liabilities as current or non-current (Amendments)</p> </td><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 35%; border-right: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><em style="font: inherit;"> January 1, 2024 </em></p> </td></tr> <tr><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 65%; border-left: 1px solid black; border-right: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">IAS <em style="font: inherit;">7</em> and IFRS <em style="font: inherit;">7</em> supplier finance arrangements (Amendments)</p> </td><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 35%; border-right: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><em style="font: inherit;"> January 1, 2024</em></p> </td></tr> <tr><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 65%; border-left: 1px solid black; border-right: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">IFRS <em style="font: inherit;">16</em> Leases on sale and leaseback (Amendments)</p> </td><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 35%; border-right: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><em style="font: inherit;"> January 1, 2024 </em></p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Standards adopted in <em style="font: inherit;">2022</em></b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">All Standards or amendments made to the existing Standards that have been issued by the International Accounting Standards Board and which were effective by <em style="font: inherit;"> January 1, 2022, </em>were <em style="font: inherit;">not</em> applicable or material to the consolidated financial statements of the Group.</p>
CY2022	ifrs-full	Disclosure Of Basis Of Consolidation Explanatory DisclosureOfBasisOfConsolidationExplanatory	<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;">3.</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Basis of consolidation</b></p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The consolidated financial statements reflect the assets, liabilities and results of operations of Sono N.V. and its wholly-owned subsidiary Sono Motors, over which Sono N.V. has control. Control over an entity exists when Sono N.V. is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. The controlled subsidiary, Sono Motors, is fully consolidated from the date on which control is transferred to Sono N.V. On <em style="font: inherit;"> May 19, 2023, </em>Sono N.V. lost control of Sono Motors due to the opening of the self-administration proceedings and the appointment of a custodian (Sachwalter). After this event, Sono N.V. <em style="font: inherit;">no</em> longer had the power to direct the activities of Sono Motors. In <em style="font: inherit;">2023,</em> the results of the Sono Motors will be consolidated up until the loss of control and a deemed disposal of Sono Motors investment will be recognized in Sono N.V. For further detail on the loss of control see note <em style="font: inherit;">9.7.3</em> Loss of control.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The fiscal year of both Group entities corresponds to the calendar year ending <em style="font: inherit;"> December 31.</em></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The assets and liabilities of both companies included in the consolidated financial statements are recognized in accordance with the uniform accounting policies used within the Sono Group, which complies with IFRS as issued by the IASB.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The consolidation process involves adjusting the items in the separate financial statements of the parent and its subsidiary and presenting them as if they were those of a single economic entity. Therefore, all intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Sono Group are eliminated upon consolidation.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Deferred taxes, if any, are recognized for consolidation adjustments, and deferred tax assets and liabilities are offset where taxes are levied by the same tax authority and have the same maturity.</p>
CY2022	sev	Disclosure Of Summary Of Significant Accounting Policies Explanatory DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory	<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;">4.</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Significant accounting policies</b></p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;"></em></b></p></td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;">4.1</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Revenue</b></p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Sono Group recognizes revenues primarily from the integration of Sono Motors patented solar technology across other transportation platforms and from the Sono app, which provides an in-app booking and payment system and optional additional insurance.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Revenues are recognized when control of the goods and services is transferred to the customer, being generally when the customer gains the ability to direct the use of the goods and services and obtains substantially all of the remaining benefits from them. The amount of revenue recognized equals the amount of consideration the Group expects to receive in exchange for the goods and services. Sono Group acts as a principal in all sales transactions because it has control over the goods and services before transferring control to customers.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">A receivable is recognized when the goods and services are delivered or are ready for use as this is the point in time that the consideration is unconditional because only the passage of time is required before payment is due. Goods and services transferred are accounted for as separate performance obligations if they are distinct (i.e., the customer can benefit from the goods or services on its own or together with other resources readily available to the customer and the promise to transfer the good or service is separately identifiable from other promises in the contract). Performance obligations <em style="font: inherit;"> may </em>be satisfied over time or at a point in time. Performance obligations are satisfied over time when the customer simultaneously receives and consumes the benefits resulting from the Group’s performance as the Group performs, when the Group creates or enhances an asset while the customer controls it or when the Group’s performance does <em style="font: inherit;">not</em> create an asset with an alternative use to the Group and the Group has an enforceable right to payment for performance completed to date. For such performance obligations, the Group recognizes revenue in line with the progress towards complete satisfaction of the performance obligation. While the information required to measure directly and faithfully the output transferred to the customer to date is <em style="font: inherit;">not</em> readily available, the work required to satisfy the Group’s performance obligations usually has a direct relation to satisfaction progress. Therefore, progress is measured based on the Group’s input in relation to the total amount of input the Group expects is necessary to fulfill the performance obligation, (i.e., on a cost-to-cost basis). Performance obligations that are <em style="font: inherit;">not</em> satisfied over time are satisfied at a point in time. Such obligations are satisfied when the customer obtains control of the asset or service, typically when the customer accepts delivery of the integrated asset or in-app services are ready for use by the customer.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Contract liabilities are the obligations of the Company to transfer goods to a customer for which the Company has received consideration from the customer. If a customer pays consideration before the Company transfers goods, a contract liability is recognized. Contract liabilities are recognized as revenue when the Company performs its performance obligations under the contract. Sono Group N.V. expects to recognize revenue within the next <em style="font: inherit;">12</em> months; therefore, it is classified as a current liability.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Transaction prices do <em style="font: inherit;">not</em> include any variable amounts or significant financing components. Payment generally is due within <em style="font: inherit;">30</em> days after Sono Group has fulfilled its performance obligation. Regarding the treatment of advance payments from customers, please refer to note <em style="font: inherit;">4.8</em> Advance payments received from customers.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><em style="font: inherit;">No</em> significant judgment is required to assess the timing of satisfaction of the Group’s performance obligations, the transaction price or the amounts allocated to distinct performance obligations. Obligations regarding returns or warranties do <em style="font: inherit;">not</em> arise from revenues.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"></p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;"></em></b></p></td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;">4.2</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Grants from government agencies and similar bodies</b></p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">Sono Group receives grants from government agencies and similar bodies like the European Union for participation in specific development projects. The grants are recognized when there is reasonable assurance that the grant will be received, and all grant conditions will be met. If grant funds are received prior to qualifying expenses being incurred or assets purchased, they are deferred and recognized in other liabilities. If the funds reimburse expenses and have been received, the liability is amortized into other operating income on a systematic basis over the period in which the Group incurs the corresponding expenses. If the funds reimburse purchased assets, the liability is reduced with a corresponding amount deducted from the asset’s carrying amount upon recording of the qualified asset.</p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"></p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;"></em></b></p></td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.3</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Financial instruments </b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Initial recognition</b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">A financial instrument is any contract that gives rise to a financial asset of <em style="font: inherit;">one</em> entity and a financial liability or equity instrument of another entity. Sono Group initially recognizes financial instruments when it becomes party to the contractual provisions of the instrument. Regular way purchases and sales of financial assets are recognized on settlement date (i.e., the date that an asset is delivered to or by an entity).</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Offsetting of financial assets and financial liabilities</b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Financial assets and liabilities are only offset if offsetting the amounts is legally enforceable at the current time and if there is an actual intention to offset. In general, the Group does <em style="font: inherit;">not</em> offset financial assets and liabilities and <em style="font: inherit;">no</em> material offsetting potential exists.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;"></em></b></p></td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.3.1</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Financial assets</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Initial measurement</b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Sono Group’s financial assets include cash and cash equivalents, security deposits and other financial receivables. At initial recognition, Sono Group measures a financial asset at its fair value plus, in the case of a financial asset <em style="font: inherit;">not</em> at fair value through profit or loss, transaction costs that are directly attributable to the acquisition of the financial asset.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Subsequent measurement</b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">After the initial measurement, financial assets are subsequently classified into <em style="font: inherit;">one</em> of the following categories:</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">></p> </td><td style="vertical-align:top;width:90.9%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">financial assets at fair value through profit or loss (FVTPL);</p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">></p> </td><td style="vertical-align:top;width:91%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">financial assets at fair value through other comprehensive income (FVOCI, debt instruments);</p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">></p> </td><td style="vertical-align:top;width:91%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">financial assets at fair value through other comprehensive income (FVOCI, equity instruments); and</p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">></p> </td><td style="vertical-align:top;width:90.9%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">financial assets at amortized cost (AC).</p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The classification depends on the financial asset’s contractual cash flow characteristics and the business model (‘hold to collect’, ‘hold to collect and sell’ and ‘other’) for managing them. The cash flow characteristics are assessed at an instrument level, whereas the business model is assessed on portfolio level. Under the business model ‘hold to collect’, the Group holds a financial instrument only to collect contractual cash flows. Under the business model ‘hold to collect and sell’, the Group would hold a financial instrument both to collect contractual cash flows and to receive economic benefits from selling these instruments. All other debt instruments would be held under the business model ‘other’. Debt instruments that are held under the business model ‘hold to collect’, where those contractual terms give rise to cash flows that are solely payments of principal and interest (SPPI) on the outstanding principal amount, are measured at amortized cost. Financial assets that are held under the business model ‘hold to collect and sell’, where the SPPI criterion is met, are measured at FVOCI. All other debt instruments are measured at FVTPL. Derivatives are instruments that are always measured at FVTPL Additionally, IFRS <em style="font: inherit;">9</em> allows for optional measurement at FVTPL if using the option significantly reduces a measurement or recognition inconsistency (accounting mismatch). Sono Group does <em style="font: inherit;">not</em> use this option.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Equity instruments are measured at FVTPL, because they do <em style="font: inherit;">not</em> meet the SPPI criterion. However, if they are <em style="font: inherit;">not</em> held for trading and the Group uses the FVOCI option upon recognition, equity instruments <em style="font: inherit;"> may </em>be measured at FVOCI. The Group does <em style="font: inherit;">not</em> use the FVOCI option.</p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman", Times, serif; font-size: 10pt; margin: 0pt; text-align: justify;">As of the reporting date, all financial assets are to be measured at amortized cost as the Group only holds debt instruments and these are held within the business model ‘hold to collect’ and have passed the SPPI-test.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Financial assets at amortized cost are subsequently measured using the effective interest rate (EIR) method and are subject to impairment. Gains and losses from derecognition, modification, and interest income are recognized in profit or loss (interest and similar income/expense). Changes in the loss allowance and any impairments are recognized in profit or loss (impairment reversals/(losses) on financial assets).</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Derecognition</b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the Group has transferred substantially all risks and rewards of ownership. </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Impairment</b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">IFRS <em style="font: inherit;">9</em> requires recognizing expected credit losses for debt financial assets measured at amortized cost or at FVOCI, lease receivables and contract assets. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that Sono Group expects to receive, discounted at the original EIR. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">For the calculation of impairment losses, IFRS <em style="font: inherit;">9</em> distinguishes between the general approach and the simplified approach.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Under the general approach, financial assets are allocated to <em style="font: inherit;">one</em> of <em style="font: inherit;">three</em> stages. Sono Group generally presumes all financial assets that are <em style="font: inherit;">30</em> days past due to have a significant increase in credit risk and accounts for expected losses over the remaining lifetime of those financial assets. For financial assets <em style="font: inherit;">not</em> yet credit-impaired at initial recognition, expected credit losses (ECLs) are provided for credit losses that result from default events that are possible within the next <em style="font: inherit;">12</em> months (<em style="font: inherit;">12</em>-month ECL, Stage <em style="font: inherit;">1</em>). In subsequent measurement, for credit exposures for which there has <em style="font: inherit;">not</em> been a significant increase in credit risk since initial recognition, <em style="font: inherit;">12</em>-month ECL are provided. For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the default (lifetime ECL, Stage <em style="font: inherit;">2</em>). Financial assets with objective evidence of impairment are allocated to Stage <em style="font: inherit;">3,</em> for which also lifetime expected credit losses are calculated.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Sono Group applies the general approach unless the simplified approach is required. The simplified approach is required for trade receivables or contract assets resulting from transactions within the scope of IFRS <em style="font: inherit;">15</em> that do <em style="font: inherit;">not</em> contain a significant financing component. Under the simplified approach, the loss allowance is always measured over the remaining life of the exposure (lifetime ECL, Stage <em style="font: inherit;">2</em>). In addition, the simplified approach also requires loss allowances in case an objective indication of default is present (credit-impaired financial assets; Stage <em style="font: inherit;">3</em>).</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;">Sono Group decided to test all financial assets, regardless of their maturity, individually for expected credit loss, using reasonable and supportable historic and forward-looking information.</p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;"></p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;"></em></b></p></td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;">4.3.2</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Financial liabilities</b></p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Initial measurement</b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Sono Group’s financial liabilities include lease liabilities, loans from private investors, convertible debentures (host contract and embedded derivatives), and trade and other payables. Regarding lease liabilities, please refer to note <em style="font: inherit;">4.6.2</em> Lease liabilities.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Sono Group analyzes all contracts to determine whether the underlying contracts are debt or equity.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">All financial liabilities in the scope of IFRS <em style="font: inherit;">9</em> are initially measured at their fair value minus, in the case of financial liabilities <em style="font: inherit;">not</em> at FVTPL, transaction costs that are directly attributable to the issue of the financial liabilities. In case of financial liabilities at FVTPL, transaction costs are directly recognized in profit or loss.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">When the fair value of the financial liabilities differs from the transaction price at initial recognition, and the fair value is <em style="font: inherit;">not</em> evidenced by a quoted price or based on a valuation technique that uses data only from observable markets, Sono Group adjusts the measurement to defer this difference (“deferred day-<em style="font: inherit;">one</em> profit or loss”).</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">IFRS requires that a compound financial instrument, i.e., a financial instrument containing both equity and debt instruments, shall be split into the equity instrument and the debt instrument upon initial recognition. For a financial instrument that grants a conversion right, classification of any component as equity instrument is only allowed if the conversion features of the loan lead to a conversion of a fixed amount into a fixed number of shares.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Some contracts do <em style="font: inherit;">not</em> only contain a single debt instrument but both a non-derivative host and a derivative, such that some of the cash flows of the combined instrument vary in a way similar to a standalone derivative (so called “hybrid contracts”). A derivative is a financial instrument or contract within the scope of IFRS <em style="font: inherit;">9</em> whose value changes in response to the change of a specific underlying, that requires <em style="font: inherit;">no</em> or only a comparably small initial investment, and that is settled at a future date. For hybrid contracts that contain a debt instrument as host, IFRS require that the embedded derivative be separated (“bifurcated”) from the host and accounted for as a separate derivative if (a) the economic characteristics and risks of the embedded derivative are <em style="font: inherit;">not</em> closely related to the economic characteristics of the host, and (b) a separate instrument with the same terms as the embedded derivative would meet the definition of a derivative, and (c) the hybrid contract is <em style="font: inherit;">not</em> measured at FVTPL. Bifurcation takes place at initial recognition and a reassessment of the bifurcation requirement only occurs if there is a change in the terms of the contract that significantly modifies the cash flows.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Alternatively, IFRS allows for an optional classification of a financial liability measured at FVTPL if a contract contains <em style="font: inherit;">one</em> or more embedded derivatives, unless the embedded derivative(s) do(es) <em style="font: inherit;">not</em> significantly modify the contractual cash flows or it is clear with little or <em style="font: inherit;">no</em> analysis at the time of the contract’s <em style="font: inherit;">first</em> recognition that a separation of the embedded derivatives is prohibited (“FVTPL option”). Accordingly, if the FVTPL option is exercised, bifurcation is <em style="font: inherit;">not</em> required.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">In the current and previous financial years, Sono Group has identified <em style="font: inherit;">two</em> kinds of hybrid financial instruments that contain a debt instrument as the host as well as embedded derivatives: Mandatory Convertible Notes that were issued in <em style="font: inherit;">2020</em> and convertible debentures that were issued in <em style="font: inherit;"> December 2022. </em>For each of these contracts, the conversion rights were assessed as a debt instrument, because the conversion rights do <em style="font: inherit;">not</em> grant the right to convert a fixed amount into a fixed number of shares. For the Mandatory Convertible Notes, the Group exercised the FVTPL option. Hence, the whole hybrid contract was accounted for at FVTPL. For the <em style="font: inherit;">2022</em> convertible debentures, bifurcation was performed for the host contract, on the <em style="font: inherit;">one</em> hand, and the embedded derivatives, on the other hand. For each tranche, the host contract was accounted for at amortized cost, while the embedded derivatives were accounted for at FVTPL. As the embedded derivatives are interdependent and as such share closely related economic characteristics and the same risk exposure, they were combined for measurement purposes. Furthermore, at initial recognition, the fair value of the convertible debentures differed from their transaction price, so a day-<em style="font: inherit;">one</em> loss was deferred upon initial recognition to account for this difference.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">For an explanation of the characteristics of the convertible debentures and the associated accounting estimates, see note <em style="font: inherit;">4.12.2</em> Convertible debentures.</p> <p style="text-align: justify; font-size: 10pt; font-family: "Times New Roman"; margin: 0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Subsequent measurement </b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The measurement of financial liabilities of Sono Group depends on their classification as follows:</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><em style="font: inherit;">1.</em></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Financial liabilities at FVTPL: After initial recognition, these liabilities are measured at fair value. Gains and losses are recognized in profit or loss (interest and similar income/expense). </p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><em style="font: inherit;">2.</em></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Financial liabilities measured at amortized cost: After initial recognition, these liabilities are measured at amortized cost using the EIR method. Amortized cost is calculated by considering all fees and points paid or received between parties to the contract that are an integral part of the EIR, transaction costs, and all other premiums or discounts that are an integral part of the EIR. Amortization according to the EIR method is included in interest expenses in profit or loss. </p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Initial recognition of deferred day-<em style="font: inherit;">one</em> losses is determined individually and matches the time of recognition of the associated financial instrument. The amortization of the deferred day-<em style="font: inherit;">one</em> losses takes place to the extent that it arises from a change in a factor (including time) that market participants would consider in setting a price. The deferred day-<em style="font: inherit;">one</em> losses from the convertible debentures are amortized pro rata on a straight-line basis over the time horizon of expected conversions. As of the end of the reporting period, conversions were expected until the end of <em style="font: inherit;"> May 2023. </em>According to management's assessment of the facts and circumstances, the main important factor is the timing of the conversions. Based on the assumed conversion schedule as of <em style="font: inherit;"> December 31, 2022, </em>these were assumed to take place constantly until the end of <em style="font: inherit;"> May 2023. </em>As a result, a linear amortization until the end of <em style="font: inherit;"> May 2023 </em>was concluded to be most appropriate. The amortization amounts of the deferred day-<em style="font: inherit;">one</em> losses are included in interest and similar expenses.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Derecognition</b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">A financial liability is derecognized when the obligation under the liability is discharged or canceled or expires. When an existing financial liability is replaced by another <em style="font: inherit;">one</em> from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference between the carrying amount of a financial liability (or part of a financial liability) extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss. Terms are substantially different if the discounted present value of the cash flows under the new terms, considering the net effect of fees between borrower and lender and discounted using the original effective interest rate, is at least <em style="font: inherit;">10</em> per cent different from the discounted present value of the remaining cash flows of the original financial liability.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">When the expected cash flows of an existing financial liability are renegotiated or otherwise modified and the renegotiation or modification do <em style="font: inherit;">not</em> result in derecognition of the financial liability, the amortized cost of the liability is recalculated. When Sono Group revises its estimates of payments it adjusts the amortized cost of the financial liability to reflect the actual and revised estimated contractual cash flows. In both cases, amortized cost is recalculated as the present value of the (updated) estimated contractual cash flows, using the original effective interest rate. Any resulting catch-up adjustment is recognized in profit or loss.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"></p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;"></em></b></p></td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.4</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Intangible assets</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.4.1</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Internally generated intangible assets</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">In accordance with IAS <em style="font: inherit;">38,</em> research activities undertaken with the prospect of gaining new scientific or technical knowledge and understanding are expensed as incurred. In the current and prior periods, Sono Group has <em style="font: inherit;">not</em> undertaken any research activities.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Development costs for future series products and other internally generated intangible assets <em style="font: inherit;"> may </em>be capitalized at cost if they are directly attributable to the design and testing of identifiable and unique products controlled by Sono Group and the criteria of IAS <em style="font: inherit;">38.57</em> are met. Capitalized development costs then must include all direct costs that are attributable to the development process. If the criteria for recognition of assets are <em style="font: inherit;">not</em> met, the expenses are recognized in profit or loss in the year in which they are incurred. As of the end of the reporting period as well as in previous years, the criteria for capitalization of development costs have <em style="font: inherit;">not</em> been met. Consequently, all development costs were recognized in profit or loss as incurred.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.4.2</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt -1pt; text-align: justify;"><b>Acquired intangible assets</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Acquired intangible assets are recognized when received and are initially measured at cost and amortized over their useful life using the straight-line method.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Subsequent measurement</b> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;">Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. The recognition of impairment losses requires the prior identification of triggering events. In <em style="font: inherit;">2022,</em> there was a triggering event and hence an impairment test was performed on intangible assets. For details on the impairment test and triggering event see note <em style="font: inherit;">4.12.3</em> Impairment test of assets. There were <em style="font: inherit;">no</em> triggering events identified in prior periods.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Intangible assets with finite useful lives are amortized over their useful life, generally using the straight-line method. The amortization period and the amortization method for an intangible asset with a finite useful life are reviewed at least annually at each fiscal year end. Changes in the expected useful life or the expected pattern of consumption of future economic benefits are accounted for prospectively. Amortization of an intangible asset is recognized in profit or loss in accordance with the function of the intangible asset.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Intangible assets are amortized using the straight line-method over the useful life as displayed in the below table:</p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="1" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Website</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="1" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Software</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 70%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Useful life (years)</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;">3 - 4</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;">1 - 5</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">Gains or losses arising from derecognition of an intangible asset are measured as the difference between the net disposal proceeds and the carrying amount of the asset and are recognized in profit or loss in the period in which the asset is derecognized.</p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"></p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;"></em></b></p></td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;">4.5</em> </b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Property, plant and equipment</b></p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Property, plant and equipment are stated at cost less accumulated depreciation and impairments. These costs also comprise the costs for replacement parts, which are recognized at the time they are incurred, providing they meet the recognition criteria. All other repair and maintenance costs are expensed as incurred. Depreciation begins when the asset is available for use. Advance payments to suppliers to produce technical equipment and machinery, that are capitalized, are <em style="font: inherit;">not</em> depreciated until available for use.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Property, plant and equipment are depreciated using the straight line-method over the useful life as displayed in the below table:</p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="1" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Equipment / Hardware</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 85%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Useful life (years)</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;">3 - 13</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Impairment losses on property, plant and equipment are recognized in accordance with IAS <em style="font: inherit;">36</em> if the recoverable amount of the respective asset has fallen below the carrying amount. Recoverable amount is the higher of value in use and fair value less costs to sell. If the reasons for impairments recognized in previous years <em style="font: inherit;">no</em> longer apply, the impairment losses are reversed up to a maximum of the amount that would have been determined if <em style="font: inherit;">no</em> impairment loss had been recognized.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;">The recognition of impairment losses requires the prior identification of triggering events. In <em style="font: inherit;">2022,</em> Sono Group considered the significant increase in interest rates during the <em style="font: inherit;">second</em> half of <em style="font: inherit;">2022,</em> among other possible triggering events for impairment, a triggering event and hence an impairment test was performed on property, plant and equipment. For details on the impairment test and triggering event see note <em style="font: inherit;">4.12.3</em> Impairment test of assets. For details on recognized impairments or reversals of earlier impairments in the reporting period, please refer to note <em style="font: inherit;">7.2</em> Property, plant and equipment.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Property, plant and equipment are derecognized upon disposal or when <em style="font: inherit;">no</em> further economic benefits are expected from their continued use or sale. The gain or loss on derecognition is determined as the difference between the net disposal proceeds and the carrying amount and recognized in profit or loss in the period in which the item is derecognized.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The residual values of the assets, useful lives and depreciation methods are reviewed at the end of each fiscal year and any changes are accounted for prospectively. The residual values of the assets are generally considered to be zero.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"></p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;"></em></b></p></td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;">4.6</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Leases</b></p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Applying IFRS <em style="font: inherit;">16,</em> at inception of a contract, Sono 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. For the periods presented the Company did <em style="font: inherit;">not</em> have any contracts as the lessor.</p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;">4.6.1</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Right-of-use assets</b></p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;">Sono Group recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received as well as any estimated costs to be incurred by the lessee for dismantling and removing the underlying asset. Unless Sono Group is reasonably certain to obtain ownership of the leased asset at the end of the lease term, the recognized right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life, and the lease term. Right-of-use assets are subject to impairment according to IAS <em style="font: inherit;">36.</em> In <em style="font: inherit;">2022,</em> there was a triggering event and hence an impairment test was performed on property, plant and equipment. For details on the impairment test and triggering event see note <em style="font: inherit;">4.12.3</em> Impairment test of assets.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.6.2</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Lease liabilities</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">At the commencement date of the lease, Sono Group recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by Sono Group and payments of penalties for terminating a lease, if the lease term reflects Sono Group exercising the option to terminate. The variable lease payments that do <em style="font: inherit;">not</em> depend on an index or a rate are recognized as expenses in the period in which the event or condition that triggers the payment occurs. To calculate the present value of lease payments, Sono Group uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is <em style="font: inherit;">not</em> readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the in-substance fixed lease payments or a change in the assessment of whether an option to purchase the underlying asset will be executed with reasonable certainty.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">When the lease liability is remeasured, a corresponding adjustment is made to the carrying amount for 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="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.6.3</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Short-term leases and leases of low-value assets </b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Sono Group applies the short-term lease recognition exemption to its short-term leases of buildings and cars (i.e., leases that have a lease term of <em style="font: inherit;">twelve</em> months or less from the commencement date and do <em style="font: inherit;">not</em> contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered of low value. Lease payments on short-term leases (contracts with a term of <em style="font: inherit;">twelve</em> months or less) and leases of low-value assets (Sono Group threshold of fair value of leased asset < kEUR <em style="font: inherit;">5</em>) are recognized as expenses on a straight-line basis over the lease term.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;"></em></b></p></td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.7</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Cash and cash equivalents</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Cash and cash equivalents include bank balances, deposits and cash in transit with an original maturity of <em style="font: inherit;">three</em> months or less. Cash and cash equivalents are measured at amortized cost and are subject to the impairment requirements of IFRS <em style="font: inherit;">9.</em></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><em style="font: inherit;"></em></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;"></em></b></p></td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.8</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Advance payments received from customers</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Advance payments received from customers for Sion electrical vehicles were recognized as liabilities at the time the cash was collected by Sono Group. As of period end, Sono Group intended to begin delivering its Sion electrical vehicles to customers after the start of production, which was expected to be in the <em style="font: inherit;">first</em> quarter of <em style="font: inherit;">2024.</em> Therefore, all advance payments are shown as noncurrent, even though customers <em style="font: inherit;"> may </em>be able to cancel their contract (depending on the general terms in some cases cancellation is possible within the next <em style="font: inherit;">12</em> months) and demand the money back. Due to an original term of the advance payments which is more than <em style="font: inherit;">12</em> months, the advance payments include a significant financing component. The compounding effect is recognized in interest expense and increases the advance payments received from customers. Sales revenues from advance payments received from customers were planned to be recognized in event of delivery of the car. Therefore, the advance payments were accounted for in accordance with IFRS <em style="font: inherit;">15.</em> However, with the termination of the Sion (see note <em style="font: inherit;">9.7.1</em> Termination of Sion passenger car program) the advance payments will be accounted for in accordance with IFRS <em style="font: inherit;">9</em> in subsequent periods.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> <br/> </p> <p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;"></em></b></p></td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.9</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Provisions</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Provisions for bonus and settlement payments or any other obligations are recognized when the group has a present legal or constructive obligation as a result of past events, if it is probable that an outflow of resources will be required to settle the obligation, and if the amount can be reliably estimated. Provisions are <em style="font: inherit;">not</em> recognized for future operations. Moreover, provisions are recognized when Sono Group determines that it has a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it (onerous contract).</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the end of the reporting period. Provisions for onerous contracts are measured at the present obligation under the contract, (i.e., the lower of the cost of fulfilling the contract and any compensations or penalties arising from failure to fulfill it). Provisions are discounted when the time value of money is material, however, the time value of money was <em style="font: inherit;">not</em> material for the provisions recognized. As of <em style="font: inherit;"> December 31, 2022, </em>and <em style="font: inherit;">2021,</em> there were <em style="font: inherit;">no</em> provisions that were discounted.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;"></em></b></p></td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.10</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Taxes</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.10.1</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Current tax assets and liabilities</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Current tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities based on the tax rates and tax laws that are enacted or substantively enacted at the end of the reporting period.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.10.2</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Deferred taxes</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Deferred tax is recognized using the liability method on temporary differences as of the end of the reporting period between the carrying amounts of assets and liabilities and their tax bases.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Deferred tax liabilities are recognized for all taxable temporary differences. The only exception is if the deferred income tax arises from initial recognition of an asset or liability in a transaction other than a business combination which, at the time of the transaction, affects neither accounting profit or loss nor taxable profit or loss. Deferred tax liabilities are recognized for all taxable temporary differences associated with investments in subsidiaries and associates, except where the Group is able to control the reversal of the temporary differences and it is probable that the temporary difference will <em style="font: inherit;">not</em> reverse in the foreseeable future.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Deferred tax assets are recognized for deductible temporary differences and to the extent that it is probable that future taxable income will allow the deferred tax asset to be realized. </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Deferred tax assets and deferred tax liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized, or the liability is settled based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax assets <em style="font: inherit;"> may </em>only be recognized up to the amount of the deferred tax liabilities as it is <em style="font: inherit;">not</em> sufficiently probable that future taxable profit will be available against which they can be utilized.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">If transactions and other events are recognized directly in equity, any related taxes on income are also recognized directly in equity. As transaction costs are recognized in the capital reserve, corresponding (deferred) tax effects are recognized partly due to the loss situation of Sono Group and the fact that deferred taxes for losses carried forward were partly recognized at the level of Sono N.V.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Deferred tax assets and deferred tax liabilities are offset if there is a legally enforceable right to offset current tax assets and current tax liabilities and these relate to income taxes levied by the same tax jurisdiction.</p> <p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.10.3</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Tax losses carried forward</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Based on management’s estimation, a deferred tax asset is recognized for the tax losses carried forward to the extent that it is probable that future taxable profit will be available against which the unused tax losses and unused tax credits can be utilized. Only up to 60% of the Group’s annual taxable income, to the extent such taxable income exceeds kEUR 1,000, <em style="font: inherit;"> may </em>be offset against tax loss carryforwards. The remaining 40% of the taxable income is subject to corporate income and trade tax under the so-called minimum taxation rules. Annual taxable income for corporate income tax and trade tax purposes of up to kEUR 1,000 could fully be offset against tax losses carried forward. For further information regarding the tax losses carried forward see note <em style="font: inherit;">4.12.9</em> Recoverability of deferred tax assets in relation to loss carryforwards.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;"></em></b></p></td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.11</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Share-based payment</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The Group has entered into the following types of share-based transactions, each accounted for in accordance with IFRS <em style="font: inherit;">2</em> as described below: </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">a)</p> </td><td style="vertical-align:top;width:91%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">equity-settled share-based payment transactions, and</p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">b)</p> </td><td style="vertical-align:top;width:91%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">transactions in which the Group receives or acquires services and the terms of the arrangement provide either the Group or the supplier of those services with a choice of whether the Group settles the transaction in cash (or other assets) or by issuing equity instruments.</p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.11.1</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Equity-settled</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">For equity-settled share-based payment transactions, on grant date, Sono Group initially measures the fair value of the services received by reference to the fair value of the equity instruments granted. Sono Group recognizes the fair value of the services as expenses and a corresponding increase in equity when the services are received.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Vesting conditions, other than market conditions, are <em style="font: inherit;">not</em> considered when estimating the fair value of the equity instruments at the measurement date. Instead, vesting conditions, other than market conditions, are considered by adjusting the number of equity instruments included in the measurement of the transaction amount. Market conditions and non-vesting conditions are considered when estimating the fair value of the equity instruments granted.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">If Sono Group and the supplier of services did <em style="font: inherit;">not</em> agree on service conditions and the supplier of services is unconditionally entitled to the equity instruments, Sono Group presumes that the services have been received on grant date and recognizes the services received in full, with a corresponding increase in equity. If Sono Group and the supplier of services did agree on service conditions, the Group accounts for the services as they are rendered by the supplier during the vesting period, with a corresponding increase in equity.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.11.2</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Choice of settlement (Sono Group)</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">For transactions in which the terms of the arrangement provide Sono Group with a choice of settlement, Sono Group determines whether it has a present obligation to settle in cash. Sono would have an obligation to settle in cash if the choice of settlement in equity instruments has <em style="font: inherit;">no</em> commercial substance, or Sono Group had a past practice or a stated policy of settling in cash, or generally settles in cash whenever the counterparty asks for cash settlement. Management determined that Sono Group does <em style="font: inherit;">not</em> have an obligation to settle in cash for these types of transactions (i.e., employee participating programs) and therefore accounts for these arrangements as equity-settled share-based payment transactions (refer to note <em style="font: inherit;">4.11.1</em> Equity-settled).</p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt -1pt; text-align: justify;">Upon settlement:</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">a)</p> </td><td style="vertical-align:top;width:91%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">if Sono Group elects to settle in cash, the cash payment is accounted for as the repurchase of an equity interest, i. e. as a deduction from equity,</p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">b)</p> </td><td style="vertical-align:top;width:91%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">if Sono Group elects to settle by issuing equity instruments, <em style="font: inherit;">no</em> further accounting is required and</p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">c)</p> </td><td style="vertical-align:top;width:91%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">if Sono Group elects the settlement alternative with the higher fair value, as at the date of settlement, Sono Group recognizes an additional expense for the excess value given, i. e. the difference between the cash paid and the fair value of the equity instruments that would otherwise have been issued, or the difference between the fair value of the equity instruments issued and the amount of cash that would otherwise have been paid, whichever is applicable.</p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">For further details, please refer to note <em style="font: inherit;">9.3.</em> Remuneration based on shares (share-based payment).</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> <p style="text-align: justify; font-size: 10pt; font-family: 'Times New Roman', Times, serif; margin: 0pt;"><b><em style="font: inherit;"></em></b></p></td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"><p style="text-align: justify; font-size: 10pt; font-family: 'Times New Roman', Times, serif; margin: 0pt;"><b><em style="font: inherit;">4.12</em></b> <b> </b></p> </td><td style="width: auto;"> <p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Significant accounting judgments, estimates and assumptions</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The preparation of consolidated financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions that affect the reported amounts in the financial statements. Management continually evaluates its judgments and estimates in relation to assets, liabilities, contingent liabilities, and expenses. Management bases its judgments and estimates on historical experience and on other various factors it believes to be reasonable under the circumstances, the result of which forms the basis of the carrying values of assets and liabilities that are <em style="font: inherit;">not</em> readily apparent from other sources. Actual results <em style="font: inherit;"> may </em>differ from these estimates under different assumptions and conditions and <em style="font: inherit;"> may </em>materially affect the financial results or the financial position reported in future periods.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">In the process of applying the accounting policies, management has made the following judgments, which have the most significant effect on the amounts recognized in the consolidated financial statements.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> <p style="text-align: justify; font-size: 10pt; font-family: "Times New Roman"; margin: 0pt;"><b><em style="font: inherit;">4.12.1</em></b></p> </td><td style="width: auto; vertical-align: bottom;"> <p style="font-family: "Times New Roman", Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Going concern</b> <b> </b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Management assessed Sono Group’s ability to continue as a going concern, evaluating whether there are conditions and events, considered in the aggregate, that raise substantial doubt about its ability to continue as a going concern using all information available about the future, focusing on the <em style="font: inherit;">twelve</em>-month period following the issuance date of the consolidated financial statements.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;">Historically, Sono Group financed its operations primarily through capital raises and loans from shareholders and private investors (including its IPO in <em style="font: inherit;"> November 2021) </em>as well as through advance payments received from customers. Since inception, Sono Group has incurred recurring losses and negative cash flows from operations. The accumulated deficit amounts to kEUR <em style="font: inherit;">330,778</em> and the negative equity totals kEUR 43,513 as of <em style="font: inherit;"> December 31, 2022.</em></p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;">During the <em style="font: inherit;">second</em> half of <em style="font: inherit;">2022,</em> attempts to raise additional financing through equity offerings failed due to deteriorating market conditions, investor sentiment and other factors. On <em style="font: inherit;"> December 7, 2022, </em>the Company issued convertible debentures to Yorkville Advisors Global LP (Yorkville) with an aggregate nominal amount of kUSD 31,100 (kEUR 29,485). Given that this amount was insufficient to realize serial production and against the backdrop of otherwise unfavorable market conditions, Sono Group announced a special community campaign on <em style="font: inherit;"> December 8, 2022, </em>with the goal of raising approximately kEUR 105,000 principally by means of additional prepayments from customers and/or additional investor financing. The campaign was <em style="font: inherit;">not</em> successful and hence <em style="font: inherit;">no</em> additional financing was raised. Consequently, on <em style="font: inherit;"> February 24, 2023, </em>management decided to terminate the Sion passenger car program and focus on the development of Sono Group’s solar technology solutions, which requires significantly lower levels of investment than the development of the Sion passenger car. Sono Motors offered its reservation holders a repayment plan to reimburse reservation holders for advance payments in <em style="font: inherit;">three</em> installments (<em style="font: inherit;"> May 2023, </em><em style="font: inherit;"> June 2024 </em>and <em style="font: inherit;"> January 2025).</em></p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;">On <em style="font: inherit;"> May 15, 2023, </em>due to the fact that the <em style="font: inherit;">first</em> installment to repay advance payments to customers became due, and Sono Group had <em style="font: inherit;">not</em> succeeded in raising additional funds, the Company’s management ultimately concluded that Sono Motors was over-indebted and faced impending illiquidity (<i>drohende Zahlungsunf</i>ä<i>higkeit</i>) with Sono N.V., in turn, becoming over-indebted and also facing impending illiquidity. As a consequence, management decided to apply for the opening of the self-administration proceedings with respect to Sono Group N.V. and Sono Motors GmbH with the goal of sustainably restructuring both companies. Accordingly, on <em style="font: inherit;"> May 15, 2023, </em>Sono N.V. applied to the insolvency court of the local court of Munich, Germany to permit the opening of a self-administration proceeding (<i>Eigenverwaltung</i>) pursuant to Section <em style="font: inherit;">270</em> (b) of the German Insolvency Code (<i>Insolvenzordnung</i>). On the same day, Sono Motorsapplied to the same Court to permit the opening of a self-administration proceeding in the form of a protective shield proceeding (<i>Schutzschirmverfahren</i>) pursuant Section <em style="font: inherit;">270</em> (d) of the German Insolvency Code (refer to Note <em style="font: inherit;">9.7.2</em> Filing for insolvency for detailed description of the insolvency proceedings).</p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;">Yorkville, as <em style="font: inherit;">one</em> of the largest creditors of Sono N.V., started negotiations in the course of the insolvency proceedings and offered to commit limited financing, which is expected to fund the restructured operations of Sono Group through <em style="font: inherit;"> December 31, 2024 (</em>based on a mutually agreed business plan focused on the planned development of the Solar Bus Kit business operations). On <em style="font: inherit;"> November 20, 2023, </em>Sono Group entered into certain investment-related agreements with Yorkville (the “Yorkville Agreements”), pursuant to which Yorkville has committed to provide limited financing to the Company subject to the satisfaction of certain conditions precedent (the “Yorkville Investment”). The aim of the Yorkville Agreements and the transactions contemplated therein is the planned restructuring of the Company and its subsidiary Sono Motors GmbH (by means of providing financing based on debentures to the Sono Group which, in turn, will enter into intercompany financing via loans based on a back-to back letter of comfort to the Subsidiary). These arrangements, are intended to enable the Company to withdraw its application for its Preliminary Self-Administration Proceedings and to enable the Subsidiary to exit the Subsidiary Self-Administration Proceedings via an insolvency plan, which was filed with the Court on <em style="font: inherit;"> December 7, 2023 </em>for approval by the Subsidiary’s creditors and subsequent confirmation by the Court. Approval by the creditors and confirmation by the Court was obtained in the creditors meeting on <em style="font: inherit;"> December 21, 2023. </em>The <em style="font: inherit;">14</em>-day appeal period started on <em style="font: inherit;"> December 21, 2023. </em>Only <em style="font: inherit;">one</em> creditor with a claim of EUR <em style="font: inherit;">500</em> declared an appeal during the creditors meeting. <em style="font: inherit;">No</em> successful appeal actions in regard to the Court’s confirmation are expected by the management. The closing of the Yorkville financing, which is expected in late <em style="font: inherit;"> January 2024, </em>is subject to the satisfaction of several closing conditions precedent. The conditions precedent include principally (i) the Company’s filing its Annual Report on Form <em style="font: inherit;">20</em>-F for the year ended <em style="font: inherit;"> December 31, 2022, (</em>ii) the Company’s submission of its interim balance sheet and income statement as of <em style="font: inherit;"> June 30, 2023 </em>on Form <em style="font: inherit;">6</em>-K to the SEC (the “Interim Report”), (iii) Sono Motors’ insolvency plan becoming legally binding and (iv) the withdrawal of Sono Group’s application for its Preliminary Self-Administration Proceedings. In addition, Sono N.V. is required to convene its annual general meeting of shareholders and submit certain agenda items for shareholder vote by <em style="font: inherit;"> December 31, 2023, </em>or in <em style="font: inherit;"> January 2024, </em>respectively. On <em style="font: inherit;"> December 22, 2023, </em>Yorkville waived the Company's submission of the Interim Report as a condition precedent to the closing of the Yorkville financing. Sono Group and its subsidiary Sono Motors expect the Yorkville Investment to position them to obtain sufficient funding for their planned development of the Solar Bus Kit business operations through the end of <em style="font: inherit;">2024.</em> However, Yorkville’s funding commitment is subject to the absence of certain termination events or events of default (refer to note <em style="font: inherit;">9.7.4</em> Funding and restructuring agreements). If such an event occurs, Yorkville would have the right, at its sole discretion, to cancel any funding commitments still available, meaning that the Company would <em style="font: inherit;">no</em> longer be able to draw down on unused portions of the commitment amount, and to exercise all of its rights under any of the new convertible debentures as if an event of default had occurred.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Based on the above outlined plans the Company’s going concern status is subject to various risks and uncertainties mainly:</p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:7.4%;"> </td><td style="vertical-align:top;width:4.1%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td><td style="vertical-align:top;width:87.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">the fulfillment of conditions precedent and the successful closing of the Yorkville Agreements;</p> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:7.4%;"> </td><td style="vertical-align:top;width:4.1%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td><td style="vertical-align:top;width:87.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">the Company and the Subsidiary successfully emerging from their respective Self-Administration;</p> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:7.4%;"> </td><td style="vertical-align:top;width:4.1%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td><td style="vertical-align:top;width:87.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">the length of time that the Company <em style="font: inherit;"> may </em>be required to operate under the Self-Administration Proceedings;</p> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:7.4%;"> </td><td style="vertical-align:top;width:4.1%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td><td style="vertical-align:top;width:87.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">delays in the Self-Administration Proceedings, which <em style="font: inherit;"> may </em>increase the risk that management is unable to sustainably restructure the business and emerge from the proceedings and <em style="font: inherit;"> may </em>increase the costs associated with the proceedings;</p> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:7.4%;"> </td><td style="vertical-align:top;width:4.1%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td><td style="vertical-align:top;width:87.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">uncertainty converning the ultimate amount of payments that will have to be made to settle the liabilities resulting from the Self-Administration Proceedings which might result in additional funding requirements</p> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:7.4%;"> </td><td style="vertical-align:top;width:4.1%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td><td style="vertical-align:top;width:87.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">meeting the assumptions underlying the mutually agreed business plan with Yorkville (focusing on the development of the Solar Bus Kit business) so that the committed financing by Yorkville until <em style="font: inherit;"> December 31, 2024 </em>will be sufficient to allow the Company to continue as a going concern (mainly ability to accomplish technical feasibility of the Solar Bus Kit components to enable serial production, to enter into customer contracts to start generating revenues, to keep to cost assumptions and margins expected to be realized, to maintain required employees, to keep planned relationships with suppliers, to find independent distributors for the bus kits as planned, to adhere to the cost assumptions for Sono N.V. etc.)</p> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:7.4%;"> </td><td style="vertical-align:top;width:4.1%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td><td style="vertical-align:top;width:87.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Sono Group’s ability to obtain additional financing from <em style="font: inherit;">third</em> parties in order to fund the business from <em style="font: inherit;"> January 2025 </em>onwards and to be able to repay funding provided by Yorkville, which is due <em style="font: inherit;"> July 1, 2025 (</em>both for the convertible debentures liability of Sono Group and the intercompany loan to be paid back by Sono Motors GmbH)</p> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:7.4%;"> </td><td style="vertical-align:top;width:4.1%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td><td style="vertical-align:top;width:87.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">to hire new experienced management for Sono N.V. as well as experienced employees to develop the planned business</p> </td></tr> <tr><td style="vertical-align:top;width:7.4%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td><td style="vertical-align:top;width:4.1%;"> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">●</p> </td><td style="vertical-align:top;width:87.4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">defined termination conditions or events of default will occur which can cause Yorkville, on its sole discretion, to cancel any funding commitments still available which can lead, in absence of alternative funding possibilities, to insolvency and liquidation of the Company.</p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Because of the risks and uncertainties associated with the Yorkville Investment and the Self-Administration Proceedings, management cannot accurately predict or quantify the ultimate impact that events related to these proceedings <em style="font: inherit;"> may </em>have on the Sono Group and thus there is <em style="font: inherit;">no</em> certainty as to the ability to continue as a going concern. Even if Sono Group N.V. and Sono Motors GmbH are able to successfully emerge from the Self-Administration Proceedings, they might be adversely affected by the possible reluctance of prospective lenders/investors and other counterparties to do business with a company that has recently emerged from such proceedings.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;">It is uncertain if Sono N.V. and its subsidiary Sono Motors will successfully resolve their Self-Administration Proceedings. Regular insolvency proceedings <em style="font: inherit;"> may </em>be opened, which <em style="font: inherit;"> may </em>eventually lead to the liquidation of the Company and/or the Subsidiary. Moreover, even if the closing of the Yorkville Agreements were successful , Yorkville can opt, on its sole discretion, to cease to provide financing should termination events or an event of default arise. Sono Group’s access to required additional financing is, and for the foreseeable future will likely continue to be, limited, if it is available at all as of <em style="font: inherit;"> January 1, 2025 </em>and beyond. Therefore, adequate funds <em style="font: inherit;"> may </em><em style="font: inherit;">not</em> be available when needed or <em style="font: inherit;"> may </em><em style="font: inherit;">not</em> be available on favorable terms and thus the Company might <em style="font: inherit;">not</em> be able to continue as a going concern.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Based on the above, Sono Group will need to raise substantial additional capital to finance its planned future operations, which is <em style="font: inherit;">not</em> assured, and has consequently concluded that there is substantial doubt about its ability to continue as a going concern. The financial statements do <em style="font: inherit;">not</em> include any adjustments that might result from the outcome of this uncertainty.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> <p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.12.2</em></b></p> </td><td style="width: auto;"> <p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Convertible debentures</b> <b> </b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Sono Group has issued convertible debentures in <em style="font: inherit;">three</em> tranches with an aggregate nominal amount of kUSD 31,100, which are convertible into ordinary shares of the Company subject to certain rights, conditions, and limitations to YA II PN, Ltd (“Yorkville”). The convertible debentures were issued to cover short-term capital requirements in order to push ahead with the development of the Sion without delays and to meet the planned start of production. The conversion price is the lower of USD 1.75 and 96.5% of the minimum daily volume-weighted average price on the <em style="font: inherit;">seven</em> trading days before conversion but <em style="font: inherit;">not</em> lower than the Floor Price of USD 0.15. According to the contracts, a minimum conversion amount of kUSD 2,500 should be converted per calendar month. This requirement does <em style="font: inherit;">not</em> apply in an event of default or if the share price drops below the Floor Price. The monthly amount of principal to be converted, however, <em style="font: inherit;"> may </em><em style="font: inherit;">not</em> exceed the higher of 20% of the monthly trading volume for Sono Group’s shares or kUSD 5,000. This limitation does <em style="font: inherit;">not</em> apply if conversions are possible at the fixed conversion price of USD 1.75 and if an event of default occurs. Furthermore, Yorkville <em style="font: inherit;"> may </em><em style="font: inherit;">not</em> own, at any time, more than 4.99% of the total shares outstanding. The convertible debentures contain conversion rights and other rights and represent hybrid financial instruments with a respective host contract and single compound embedded derivatives according to IFRS <em style="font: inherit;">9.</em> For further details, refer to note <em style="font: inherit;">7.10.1</em> Financial liabilities overview - Convertible debentures and note <em style="font: inherit;">4.3.2</em> Financial liabilities - Initial measurement and Subsequent measurement.</p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">The respective host contract of the <em style="font: inherit;">three</em> tranches (measured at amortized cost) and embedded derivatives (measured at FVTPL) are accounted for separately. According to management´s assessment it is <em style="font: inherit;">not</em> possible to reliably determine the fair value of the embedded derivatives, therefore these are measured indirectly as the difference between the fair value of the hybrid instrument and the fair value of the host contract.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The fair value of the convertible debentures was determined by applying a Monte Carlo valuation model (simulation model as valuation technique) with observable and unobservable input factors. Short-term financing was required to push ahead with the development of the Sion without delays and to meet the planned start of production. Due to the high risk profile of the Group and the prevailing market conditions, unfavorable financing conditions had to be accepted and therefore the transaction price is less than the fair value, which was based on Monte Carlo simulation as a valuation model with unobservable input factors (regarding the model see note <em style="font: inherit;">8.3.2</em> Carrying amounts and fair values). Hence, a day-<em style="font: inherit;">one</em> loss resulting from each of the convertible debentures was recognized in addition to the convertible debentures to defer the difference between the fair value at initial recognition and the transaction price. After initial recognition, the deferred difference was amortized pro rata on a straight-line basis over the estimated time over which the conversions were expected to take place. As of the balance sheet date, conversion of the total amount of the convertible debentures into shares was expected to be completed by the end of <em style="font: inherit;"> May 2023.</em></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The main input factors that flow into the valuation model include the observable input factors share price, exchange rate USD/EUR and risk-free interest rate. Management assessed that the main unobservable input factors are the credit spread, probability of default, expected recovery rate in case of event of default, expected monthly conversion amounts in equity and expected share price volatility. The following judgments, estimates and assumptions were made in relation to these input factors: </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The risk-free interest rate is based on the <em style="font: inherit;">12</em>-month rates of Secured Overnight Financing Rates (SOFR) which is in line with the <em style="font: inherit;">12</em>-month time horizon of the maturity date and simulation model. The interest rate used in the discounted cash flow model is adjusted for the credit spread with the assumption that Sono Group´s credit risk is equivalent to a Standard & Poor's rating scale of CCC or a Moody's rating scale of Caa-<em style="font: inherit;">2.</em> The expected probability of default is based on historical loss statistics for the respective credit rating published by Moody’s. Based on the <em style="font: inherit;">40</em>-year average annual issuer weighted default rates for rating Caa-<em style="font: inherit;">2</em> of 13.5% a <em style="font: inherit;">one</em>-day probability of default of 0.057% is derived and used for the simulation. The expected recovery rate for the investor in case of default used in the model is based on management expectations under the consideration of other financial obligations.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The expected monthly conversion amounts are based on the expected conversion schedule and backed by the observed conversions in <em style="font: inherit;"> January </em>until <em style="font: inherit;"> March 2023 </em>which are very close to the expected values. The conversion schedule used assumed conversions at the upper limit defined in relation to the expected monthly trading volumes for Sono Group’s shares and maximum percentage of ownership of the total shares outstanding.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The expected share price volatility was based on an evaluation of historical Nasdaq share price volatilities for Sono Group’s shares, assuming that the historical volatility based on daily returns over a <em style="font: inherit;">12</em>-month period similar to the maturity of the convertible debentures is indicative of future trends, which <em style="font: inherit;"> may </em><em style="font: inherit;">not</em> necessarily be the actual outcome.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">As of balance sheet date, the contractual rights to extend the term or to early repay the convertible debentures were assumed <em style="font: inherit;">not</em> to be exercised, based on the expected conversion schedule, therefore these rights are <em style="font: inherit;">not</em> modeled. This is <em style="font: inherit;">not</em> necessarily indicative of exercise patterns that <em style="font: inherit;"> may </em>occur.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> <p style="text-align: justify; font-size: 10pt; font-family: "Times New Roman"; margin: 0pt;"><b><em style="font: inherit;">4.12.3</em></b> <b> </b></p> </td><td style="width: auto;"> <p style="font-family: "Times New Roman", Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Impairment test for assets</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Sono Group is required to perform an impairment test on assets if there is a triggering event that indicates potential impairment. Sono Group considered the significant increase in interest rates during the <em style="font: inherit;">second</em> half of <em style="font: inherit;">2022</em> a triggering event and hence an impairment test was performed at year end on assets, namely, intangible assets, property, plant, and equipment, right-of-use assets, and current assets. There were <em style="font: inherit;">two</em> cash generating units (CGUs) identified - the Sion car program assets and the Solar assets.</p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman", Times, serif; font-size: 10pt; margin: 0pt; text-align: justify;">The recoverable amounts of both CGUs have been determined from value in use calculations, accounting for different scenarios with attached probabilities, based on cash flow projections from approved plans and an estimated terminal value. The discount rate used for both CGUs is the Group’s weighted average cost of capital. The key assumptions, other than the cash flows, are the discount rate of 17.2%, the likelihood at the balance sheet date of raising funding to complete the Sion, and the growth rate beyond the projected cash flows of 3%.</p> <p style="font-family: "Times New Roman", Times, serif; font-size: 10pt; margin: 0pt; text-align: justify;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;">The recoverable amount for the Sion CGU is negative based on the value in use calculation and therefore the impairment that should be allocated to assets is kEUR <span style="-sec-ix-hidden:c105714597">54,442.</span> According to IAS <em style="font: inherit;">36</em> Impairment of assets, the impairment allocated to individual assets should <em style="font: inherit;">not</em> reduce the carrying amount of an asset below the highest of its fair value less costs of disposal, its value of use or zero. In cases where the fair value or value in use could <em style="font: inherit;">not</em> be accurately determined, these assets were concluded to have a fair value or value in use of zero. The combined fair value of the individual assets was kEUR 13,260, and represents the assets where Sono Group is entitled to to receive plant, property and equipment and services, or, where the prepayments are <em style="font: inherit;">not</em> used as of the balance sheet date, entitled to receive refunds. The total of impairment recognized was kEUR <em style="font: inherit;">41,182,</em> with the allocation to the various asset classes as of the balance sheet shown below.</p> <p style="font-family: "Times New Roman", Times, serif; font-size: 10pt; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Sion CGU pre-impairment</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Impairment allocation</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Sion CGU after impairment</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Intangible assets</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">170</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(170</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Equipment and hardware</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">791</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(791</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Construction in progress</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">38,473</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(38,473</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Prepayments to contract manufacturer for property, plant and equipment</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">9,241</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">9,241</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Right-of-use assets</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,748</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(1,748</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Prepayments to contract manufacturer for development services</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid black;">4,019</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid black;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid black;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid black;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"> </p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid black;">4,019</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid black;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Total assets</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">54,442</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(41,182</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">13,260</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The recoverable amount of the Solar CGU is greater than the net book value of the assets and therefore <em style="font: inherit;">no</em> impairment was recognized.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Sensitivity analysis was performed on the key assumptions used to calculate the value in use for the Solar CGU, and it was concluded that the recoverable amount remains above the carrying value even under varying scenarios. Since the Sion CGU has a value in use of <em style="font: inherit;">nil,</em> <em style="font: inherit;">no</em> sensitivity analysis was needed.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Post year end a decision was made to terminate the Sion and therefore the Sion CGU assets <em style="font: inherit;">no</em> longer have a value in use. As this was a post balance sheet event, this was <em style="font: inherit;">not</em> taken into account in the impairment test shown above. For further details see note <em style="font: inherit;">9.7.1</em> Termination of the Sion passenger car program.</p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> <p style="font-family: "Times New Roman", Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.12.4</em></b></p> </td><td style="width: auto;"> <p style="font-family: "Times New Roman", Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Remuneration based on shares (CSOP)</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">For equity-settled share-based payment transactions (see note <em style="font: inherit;">4.11</em> Share-based payment), on grant date, Sono Group measures the fair value of the received services by reference to the fair value of the equity instruments granted. For the CSOP, the fair value measurement of the share options for the equity-settled share-based payment transactions requires assumptions about the input data for using the Black-Scholes Model. The expected life of the share options is based on current expectations and is <em style="font: inherit;">not</em> necessarily indicative of exercise patterns that <em style="font: inherit;"> may </em>occur. The expected volatility was based on an evaluation of historical volatilities of comparable listed peer group companies, assuming that the historical volatility over a period similar to the life of the options is indicative of future trends, which <em style="font: inherit;"> may </em><em style="font: inherit;">not</em> necessarily be the actual outcome. For further details about the input factors used see note <em style="font: inherit;">9.3</em> Remuneration based on shares (share-based payment).</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> <p style="text-align: justify; font-size: 10pt; font-family: "Times New Roman"; margin: 0pt;"><b><em style="font: inherit;">4.12.5</em></b></p> </td><td style="width: auto;"> <p style="font-family: "Times New Roman", Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Prepayments to contract manufacturer</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt -1pt; text-align: justify; text-indent: 1pt;">Prepayments have been made to the contract manufacturer during <em style="font: inherit;">2022.</em> These were then allocated to construction in progress (property, plant and equipment), prepayments to contract manufacturer for property, plant and equipment (current non-financial assets) and prepayments to contract manufacturer for development services (current non-financial assets). During the year, the allocation was based on the agreed term sheet between Sono Group and the contract manufacturer.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> <p style="text-align: justify; font-size: 10pt; font-family: "Times New Roman"; margin: 0pt;"><b><em style="font: inherit;">4.12.6</em></b></p> </td><td style="width: auto;"> <p style="font-family: "Times New Roman", Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Corona pandemic</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">In <em style="font: inherit;">2020,</em> COVID-<em style="font: inherit;">19</em> caused a global pandemic. During <em style="font: inherit;">2022,</em> the effects of the pandemic were still present. In response to this pandemic, governments as well as private organizations implemented numerous measures seeking to contain the virus. These measures disrupted the manufacturing, delivery and overall supply chain. At the same time, Sono Group has taken actions to maintain operations and protect employees from infection. Since <em style="font: inherit;">2020,</em> COVID-<em style="font: inherit;">19</em> has had a slightly negative impact on orders and advance payments received from customers.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> <p style="text-align: justify; font-size: 10pt; font-family: "Times New Roman"; margin: 0pt;"><b><em style="font: inherit;">4.12.7</em></b></p> </td><td style="width: auto;"> <p style="font-family: "Times New Roman", Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>War in Ukraine</b> <b> </b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">In <em style="font: inherit;"> February 2022, </em>the Russian Army invaded Ukraine across a broad front. In response to this aggression, governments around the world have imposed severe sanctions against Russia. These sanctions disrupted the manufacturing, delivery and overall supply chain of vehicle manufacturers and suppliers. Sono Group cannot yet foresee the full extent of the sanctions’ impact on its business and operations and such impact will depend on future developments of the war, which is highly uncertain and unpredictable. The war could have a material impact on Sono Group’s results of operations, liquidity, and capital management. Sono Group will continue to monitor the situation and the effect of this development on its liquidity and capital management.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> <p style="text-align: justify; font-size: 10pt; font-family: "Times New Roman"; margin: 0pt;"><b><em style="font: inherit;">4.12.8</em></b></p> </td><td style="width: auto;"> <p style="font-family: "Times New Roman", Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Sono Points</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;">Sono Motors had carried out several crowdfunding campaigns in which the Sion could be reserved against an advance payment received from customers of various amounts. With the reservation, the customer was entitled to the right to enter a contract for the purchase of the Sion. However, Sono Motors was <em style="font: inherit;">not</em> obliged to deliver a vehicle to the customer. Instead, the customer could withdraw from the reservation if he or she decides <em style="font: inherit;">not</em> to conclude the purchase contract or Sono Motors has <em style="font: inherit;">not</em> offered a purchase contract by the respective date defined by the underlying terms and conditions. In <em style="font: inherit;"> December 2020, </em>a crowdfunding campaign with the aim of raising a predefined target amount was launched. In connection with the campaign, so-called Sono Points were introduced and communicated on <em style="font: inherit;"> December 15, 2020. </em>The <em style="font: inherit;">three</em> founders, Laurin Hahn, Navina Pernsteiner and Jona Christians, announced that they would be giving a majority of their profit participation rights (for clarification: the voting rights remain with the founders), amounting to 64.07% of all profit participation rights (as of <em style="font: inherit;"> December 31, 2019) </em>to a “community pool”, from which the so-called Sono Points would be awarded. The number of Sono Points, through which the participants in the crowdfunding and pre-orders can participate in the community pool, was significantly influenced by the time and amount of the individual deposit. The maximum number of possible Sono Points in total is <em style="font: inherit;">not</em> limited. In case a Sono Point holder should revoke or withdraw from the reservation or should revoke or withdraw from the purchase contract concluded based on the reservation, the Sono Points will expire. Since the Sion program has been discontinued, <em style="font: inherit;">no</em> purchase contracts for the Sion can be concluded. It can thus be assumed that the planned implementation of the sub-participation for the roll-out of the Sono points by the founders will <em style="font: inherit;">no</em> longer take place.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">According to current legal assessments, management concludes that Sono Points do <em style="font: inherit;">not</em> impact Sono Group as the <em style="font: inherit;">no</em> longer existing obligation related only to the founders.</p> <p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left"> </p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> <p style="text-align: justify; font-size: 10pt; font-family: "Times New Roman"; margin: 0pt;"><b><em style="font: inherit;">4.12.9</em></b></p> </td><td style="width: auto;"> <p style="font-family: "Times New Roman", Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Recoverability of deferred tax assets in relation to loss carryforwards</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Tax losses represent start-up losses as a result of establishing Sono Motors’ business. The tax losses can be carried forward indefinitely and have <em style="font: inherit;">no</em> expiry date. As of <em style="font: inherit;"> December 31, 2022, </em>management does <em style="font: inherit;">not</em> expect a (proportional) reduction of deductible tax loss carryforwards due to any future corporate restructuring or due to the various capital measures, especially the IPO, in <em style="font: inherit;">2021.</em> Management expects that the “hidden reserves clause” can be asserted and that the tax losses can still be carried forward. The hidden reserves as of <em style="font: inherit;"> December 31, 2022 </em>have <em style="font: inherit;">not</em> yet been determined. Therefore, it is currently <em style="font: inherit;">not</em> foreseeable whether all tax losses can still be carried forward.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"></p>
CY2022	ifrs-full	Description Of Accounting Policy For Recognition Of Revenue DescriptionOfAccountingPolicyForRecognitionOfRevenue	<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;">4.1</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Revenue</b></p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Sono Group recognizes revenues primarily from the integration of Sono Motors patented solar technology across other transportation platforms and from the Sono app, which provides an in-app booking and payment system and optional additional insurance.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Revenues are recognized when control of the goods and services is transferred to the customer, being generally when the customer gains the ability to direct the use of the goods and services and obtains substantially all of the remaining benefits from them. The amount of revenue recognized equals the amount of consideration the Group expects to receive in exchange for the goods and services. Sono Group acts as a principal in all sales transactions because it has control over the goods and services before transferring control to customers.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">A receivable is recognized when the goods and services are delivered or are ready for use as this is the point in time that the consideration is unconditional because only the passage of time is required before payment is due. Goods and services transferred are accounted for as separate performance obligations if they are distinct (i.e., the customer can benefit from the goods or services on its own or together with other resources readily available to the customer and the promise to transfer the good or service is separately identifiable from other promises in the contract). Performance obligations <em style="font: inherit;"> may </em>be satisfied over time or at a point in time. Performance obligations are satisfied over time when the customer simultaneously receives and consumes the benefits resulting from the Group’s performance as the Group performs, when the Group creates or enhances an asset while the customer controls it or when the Group’s performance does <em style="font: inherit;">not</em> create an asset with an alternative use to the Group and the Group has an enforceable right to payment for performance completed to date. For such performance obligations, the Group recognizes revenue in line with the progress towards complete satisfaction of the performance obligation. While the information required to measure directly and faithfully the output transferred to the customer to date is <em style="font: inherit;">not</em> readily available, the work required to satisfy the Group’s performance obligations usually has a direct relation to satisfaction progress. Therefore, progress is measured based on the Group’s input in relation to the total amount of input the Group expects is necessary to fulfill the performance obligation, (i.e., on a cost-to-cost basis). Performance obligations that are <em style="font: inherit;">not</em> satisfied over time are satisfied at a point in time. Such obligations are satisfied when the customer obtains control of the asset or service, typically when the customer accepts delivery of the integrated asset or in-app services are ready for use by the customer.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Contract liabilities are the obligations of the Company to transfer goods to a customer for which the Company has received consideration from the customer. If a customer pays consideration before the Company transfers goods, a contract liability is recognized. Contract liabilities are recognized as revenue when the Company performs its performance obligations under the contract. Sono Group N.V. expects to recognize revenue within the next <em style="font: inherit;">12</em> months; therefore, it is classified as a current liability.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Transaction prices do <em style="font: inherit;">not</em> include any variable amounts or significant financing components. Payment generally is due within <em style="font: inherit;">30</em> days after Sono Group has fulfilled its performance obligation. Regarding the treatment of advance payments from customers, please refer to note <em style="font: inherit;">4.8</em> Advance payments received from customers.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><em style="font: inherit;">No</em> significant judgment is required to assess the timing of satisfaction of the Group’s performance obligations, the transaction price or the amounts allocated to distinct performance obligations. Obligations regarding returns or warranties do <em style="font: inherit;">not</em> arise from revenues.</p>
CY2022	ifrs-full	Description Of Accounting Policy For Government Grants DescriptionOfAccountingPolicyForGovernmentGrants	<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;">4.2</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Grants from government agencies and similar bodies</b></p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">Sono Group receives grants from government agencies and similar bodies like the European Union for participation in specific development projects. The grants are recognized when there is reasonable assurance that the grant will be received, and all grant conditions will be met. If grant funds are received prior to qualifying expenses being incurred or assets purchased, they are deferred and recognized in other liabilities. If the funds reimburse expenses and have been received, the liability is amortized into other operating income on a systematic basis over the period in which the Group incurs the corresponding expenses. If the funds reimburse purchased assets, the liability is reduced with a corresponding amount deducted from the asset’s carrying amount upon recording of the qualified asset.</p>
CY2022	ifrs-full	Description Of Accounting Policy For Financial Instruments Explanatory DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory	<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.3</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Financial instruments </b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Initial recognition</b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">A financial instrument is any contract that gives rise to a financial asset of <em style="font: inherit;">one</em> entity and a financial liability or equity instrument of another entity. Sono Group initially recognizes financial instruments when it becomes party to the contractual provisions of the instrument. Regular way purchases and sales of financial assets are recognized on settlement date (i.e., the date that an asset is delivered to or by an entity).</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Offsetting of financial assets and financial liabilities</b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Financial assets and liabilities are only offset if offsetting the amounts is legally enforceable at the current time and if there is an actual intention to offset. In general, the Group does <em style="font: inherit;">not</em> offset financial assets and liabilities and <em style="font: inherit;">no</em> material offsetting potential exists.</p>
CY2022	ifrs-full	Description Of Accounting Policy For Financial Assets Explanatory DescriptionOfAccountingPolicyForFinancialAssetsExplanatory	<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.3.1</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Financial assets</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Initial measurement</b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Sono Group’s financial assets include cash and cash equivalents, security deposits and other financial receivables. At initial recognition, Sono Group measures a financial asset at its fair value plus, in the case of a financial asset <em style="font: inherit;">not</em> at fair value through profit or loss, transaction costs that are directly attributable to the acquisition of the financial asset.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Subsequent measurement</b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">After the initial measurement, financial assets are subsequently classified into <em style="font: inherit;">one</em> of the following categories:</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">></p> </td><td style="vertical-align:top;width:90.9%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">financial assets at fair value through profit or loss (FVTPL);</p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">></p> </td><td style="vertical-align:top;width:91%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">financial assets at fair value through other comprehensive income (FVOCI, debt instruments);</p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">></p> </td><td style="vertical-align:top;width:91%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">financial assets at fair value through other comprehensive income (FVOCI, equity instruments); and</p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">></p> </td><td style="vertical-align:top;width:90.9%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">financial assets at amortized cost (AC).</p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The classification depends on the financial asset’s contractual cash flow characteristics and the business model (‘hold to collect’, ‘hold to collect and sell’ and ‘other’) for managing them. The cash flow characteristics are assessed at an instrument level, whereas the business model is assessed on portfolio level. Under the business model ‘hold to collect’, the Group holds a financial instrument only to collect contractual cash flows. Under the business model ‘hold to collect and sell’, the Group would hold a financial instrument both to collect contractual cash flows and to receive economic benefits from selling these instruments. All other debt instruments would be held under the business model ‘other’. Debt instruments that are held under the business model ‘hold to collect’, where those contractual terms give rise to cash flows that are solely payments of principal and interest (SPPI) on the outstanding principal amount, are measured at amortized cost. Financial assets that are held under the business model ‘hold to collect and sell’, where the SPPI criterion is met, are measured at FVOCI. All other debt instruments are measured at FVTPL. Derivatives are instruments that are always measured at FVTPL Additionally, IFRS <em style="font: inherit;">9</em> allows for optional measurement at FVTPL if using the option significantly reduces a measurement or recognition inconsistency (accounting mismatch). Sono Group does <em style="font: inherit;">not</em> use this option.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Equity instruments are measured at FVTPL, because they do <em style="font: inherit;">not</em> meet the SPPI criterion. However, if they are <em style="font: inherit;">not</em> held for trading and the Group uses the FVOCI option upon recognition, equity instruments <em style="font: inherit;"> may </em>be measured at FVOCI. The Group does <em style="font: inherit;">not</em> use the FVOCI option.</p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman", Times, serif; font-size: 10pt; margin: 0pt; text-align: justify;">As of the reporting date, all financial assets are to be measured at amortized cost as the Group only holds debt instruments and these are held within the business model ‘hold to collect’ and have passed the SPPI-test.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Financial assets at amortized cost are subsequently measured using the effective interest rate (EIR) method and are subject to impairment. Gains and losses from derecognition, modification, and interest income are recognized in profit or loss (interest and similar income/expense). Changes in the loss allowance and any impairments are recognized in profit or loss (impairment reversals/(losses) on financial assets).</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Derecognition</b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the Group has transferred substantially all risks and rewards of ownership. </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Impairment</b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">IFRS <em style="font: inherit;">9</em> requires recognizing expected credit losses for debt financial assets measured at amortized cost or at FVOCI, lease receivables and contract assets. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that Sono Group expects to receive, discounted at the original EIR. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">For the calculation of impairment losses, IFRS <em style="font: inherit;">9</em> distinguishes between the general approach and the simplified approach.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Under the general approach, financial assets are allocated to <em style="font: inherit;">one</em> of <em style="font: inherit;">three</em> stages. Sono Group generally presumes all financial assets that are <em style="font: inherit;">30</em> days past due to have a significant increase in credit risk and accounts for expected losses over the remaining lifetime of those financial assets. For financial assets <em style="font: inherit;">not</em> yet credit-impaired at initial recognition, expected credit losses (ECLs) are provided for credit losses that result from default events that are possible within the next <em style="font: inherit;">12</em> months (<em style="font: inherit;">12</em>-month ECL, Stage <em style="font: inherit;">1</em>). In subsequent measurement, for credit exposures for which there has <em style="font: inherit;">not</em> been a significant increase in credit risk since initial recognition, <em style="font: inherit;">12</em>-month ECL are provided. For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the default (lifetime ECL, Stage <em style="font: inherit;">2</em>). Financial assets with objective evidence of impairment are allocated to Stage <em style="font: inherit;">3,</em> for which also lifetime expected credit losses are calculated.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Sono Group applies the general approach unless the simplified approach is required. The simplified approach is required for trade receivables or contract assets resulting from transactions within the scope of IFRS <em style="font: inherit;">15</em> that do <em style="font: inherit;">not</em> contain a significant financing component. Under the simplified approach, the loss allowance is always measured over the remaining life of the exposure (lifetime ECL, Stage <em style="font: inherit;">2</em>). In addition, the simplified approach also requires loss allowances in case an objective indication of default is present (credit-impaired financial assets; Stage <em style="font: inherit;">3</em>).</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;">Sono Group decided to test all financial assets, regardless of their maturity, individually for expected credit loss, using reasonable and supportable historic and forward-looking information.</p>
CY2022	ifrs-full	Description Of Accounting Policy For Financial Liabilities Explanatory DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory	<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;">4.3.2</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Financial liabilities</b></p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Initial measurement</b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Sono Group’s financial liabilities include lease liabilities, loans from private investors, convertible debentures (host contract and embedded derivatives), and trade and other payables. Regarding lease liabilities, please refer to note <em style="font: inherit;">4.6.2</em> Lease liabilities.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Sono Group analyzes all contracts to determine whether the underlying contracts are debt or equity.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">All financial liabilities in the scope of IFRS <em style="font: inherit;">9</em> are initially measured at their fair value minus, in the case of financial liabilities <em style="font: inherit;">not</em> at FVTPL, transaction costs that are directly attributable to the issue of the financial liabilities. In case of financial liabilities at FVTPL, transaction costs are directly recognized in profit or loss.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">When the fair value of the financial liabilities differs from the transaction price at initial recognition, and the fair value is <em style="font: inherit;">not</em> evidenced by a quoted price or based on a valuation technique that uses data only from observable markets, Sono Group adjusts the measurement to defer this difference (“deferred day-<em style="font: inherit;">one</em> profit or loss”).</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">IFRS requires that a compound financial instrument, i.e., a financial instrument containing both equity and debt instruments, shall be split into the equity instrument and the debt instrument upon initial recognition. For a financial instrument that grants a conversion right, classification of any component as equity instrument is only allowed if the conversion features of the loan lead to a conversion of a fixed amount into a fixed number of shares.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Some contracts do <em style="font: inherit;">not</em> only contain a single debt instrument but both a non-derivative host and a derivative, such that some of the cash flows of the combined instrument vary in a way similar to a standalone derivative (so called “hybrid contracts”). A derivative is a financial instrument or contract within the scope of IFRS <em style="font: inherit;">9</em> whose value changes in response to the change of a specific underlying, that requires <em style="font: inherit;">no</em> or only a comparably small initial investment, and that is settled at a future date. For hybrid contracts that contain a debt instrument as host, IFRS require that the embedded derivative be separated (“bifurcated”) from the host and accounted for as a separate derivative if (a) the economic characteristics and risks of the embedded derivative are <em style="font: inherit;">not</em> closely related to the economic characteristics of the host, and (b) a separate instrument with the same terms as the embedded derivative would meet the definition of a derivative, and (c) the hybrid contract is <em style="font: inherit;">not</em> measured at FVTPL. Bifurcation takes place at initial recognition and a reassessment of the bifurcation requirement only occurs if there is a change in the terms of the contract that significantly modifies the cash flows.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Alternatively, IFRS allows for an optional classification of a financial liability measured at FVTPL if a contract contains <em style="font: inherit;">one</em> or more embedded derivatives, unless the embedded derivative(s) do(es) <em style="font: inherit;">not</em> significantly modify the contractual cash flows or it is clear with little or <em style="font: inherit;">no</em> analysis at the time of the contract’s <em style="font: inherit;">first</em> recognition that a separation of the embedded derivatives is prohibited (“FVTPL option”). Accordingly, if the FVTPL option is exercised, bifurcation is <em style="font: inherit;">not</em> required.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">In the current and previous financial years, Sono Group has identified <em style="font: inherit;">two</em> kinds of hybrid financial instruments that contain a debt instrument as the host as well as embedded derivatives: Mandatory Convertible Notes that were issued in <em style="font: inherit;">2020</em> and convertible debentures that were issued in <em style="font: inherit;"> December 2022. </em>For each of these contracts, the conversion rights were assessed as a debt instrument, because the conversion rights do <em style="font: inherit;">not</em> grant the right to convert a fixed amount into a fixed number of shares. For the Mandatory Convertible Notes, the Group exercised the FVTPL option. Hence, the whole hybrid contract was accounted for at FVTPL. For the <em style="font: inherit;">2022</em> convertible debentures, bifurcation was performed for the host contract, on the <em style="font: inherit;">one</em> hand, and the embedded derivatives, on the other hand. For each tranche, the host contract was accounted for at amortized cost, while the embedded derivatives were accounted for at FVTPL. As the embedded derivatives are interdependent and as such share closely related economic characteristics and the same risk exposure, they were combined for measurement purposes. Furthermore, at initial recognition, the fair value of the convertible debentures differed from their transaction price, so a day-<em style="font: inherit;">one</em> loss was deferred upon initial recognition to account for this difference.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">For an explanation of the characteristics of the convertible debentures and the associated accounting estimates, see note <em style="font: inherit;">4.12.2</em> Convertible debentures.</p> <p style="text-align: justify; font-size: 10pt; font-family: "Times New Roman"; margin: 0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Subsequent measurement </b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The measurement of financial liabilities of Sono Group depends on their classification as follows:</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><em style="font: inherit;">1.</em></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Financial liabilities at FVTPL: After initial recognition, these liabilities are measured at fair value. Gains and losses are recognized in profit or loss (interest and similar income/expense). </p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><em style="font: inherit;">2.</em></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Financial liabilities measured at amortized cost: After initial recognition, these liabilities are measured at amortized cost using the EIR method. Amortized cost is calculated by considering all fees and points paid or received between parties to the contract that are an integral part of the EIR, transaction costs, and all other premiums or discounts that are an integral part of the EIR. Amortization according to the EIR method is included in interest expenses in profit or loss. </p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Initial recognition of deferred day-<em style="font: inherit;">one</em> losses is determined individually and matches the time of recognition of the associated financial instrument. The amortization of the deferred day-<em style="font: inherit;">one</em> losses takes place to the extent that it arises from a change in a factor (including time) that market participants would consider in setting a price. The deferred day-<em style="font: inherit;">one</em> losses from the convertible debentures are amortized pro rata on a straight-line basis over the time horizon of expected conversions. As of the end of the reporting period, conversions were expected until the end of <em style="font: inherit;"> May 2023. </em>According to management's assessment of the facts and circumstances, the main important factor is the timing of the conversions. Based on the assumed conversion schedule as of <em style="font: inherit;"> December 31, 2022, </em>these were assumed to take place constantly until the end of <em style="font: inherit;"> May 2023. </em>As a result, a linear amortization until the end of <em style="font: inherit;"> May 2023 </em>was concluded to be most appropriate. The amortization amounts of the deferred day-<em style="font: inherit;">one</em> losses are included in interest and similar expenses.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Derecognition</b></p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">A financial liability is derecognized when the obligation under the liability is discharged or canceled or expires. When an existing financial liability is replaced by another <em style="font: inherit;">one</em> from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference between the carrying amount of a financial liability (or part of a financial liability) extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss. Terms are substantially different if the discounted present value of the cash flows under the new terms, considering the net effect of fees between borrower and lender and discounted using the original effective interest rate, is at least <em style="font: inherit;">10</em> per cent different from the discounted present value of the remaining cash flows of the original financial liability.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">When the expected cash flows of an existing financial liability are renegotiated or otherwise modified and the renegotiation or modification do <em style="font: inherit;">not</em> result in derecognition of the financial liability, the amortized cost of the liability is recalculated. When Sono Group revises its estimates of payments it adjusts the amortized cost of the financial liability to reflect the actual and revised estimated contractual cash flows. In both cases, amortized cost is recalculated as the present value of the (updated) estimated contractual cash flows, using the original effective interest rate. Any resulting catch-up adjustment is recognized in profit or loss.</p>
CY2022	ifrs-full	Description Of Accounting Policy For Intangible Assets Other Than Goodwill Explanatory DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory	<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.4</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Intangible assets</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.4.1</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Internally generated intangible assets</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">In accordance with IAS <em style="font: inherit;">38,</em> research activities undertaken with the prospect of gaining new scientific or technical knowledge and understanding are expensed as incurred. In the current and prior periods, Sono Group has <em style="font: inherit;">not</em> undertaken any research activities.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Development costs for future series products and other internally generated intangible assets <em style="font: inherit;"> may </em>be capitalized at cost if they are directly attributable to the design and testing of identifiable and unique products controlled by Sono Group and the criteria of IAS <em style="font: inherit;">38.57</em> are met. Capitalized development costs then must include all direct costs that are attributable to the development process. If the criteria for recognition of assets are <em style="font: inherit;">not</em> met, the expenses are recognized in profit or loss in the year in which they are incurred. As of the end of the reporting period as well as in previous years, the criteria for capitalization of development costs have <em style="font: inherit;">not</em> been met. Consequently, all development costs were recognized in profit or loss as incurred.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.4.2</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt -1pt; text-align: justify;"><b>Acquired intangible assets</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Acquired intangible assets are recognized when received and are initially measured at cost and amortized over their useful life using the straight-line method.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Subsequent measurement</b> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;">Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. The recognition of impairment losses requires the prior identification of triggering events. In <em style="font: inherit;">2022,</em> there was a triggering event and hence an impairment test was performed on intangible assets. For details on the impairment test and triggering event see note <em style="font: inherit;">4.12.3</em> Impairment test of assets. There were <em style="font: inherit;">no</em> triggering events identified in prior periods.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Intangible assets with finite useful lives are amortized over their useful life, generally using the straight-line method. The amortization period and the amortization method for an intangible asset with a finite useful life are reviewed at least annually at each fiscal year end. Changes in the expected useful life or the expected pattern of consumption of future economic benefits are accounted for prospectively. Amortization of an intangible asset is recognized in profit or loss in accordance with the function of the intangible asset.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Intangible assets are amortized using the straight line-method over the useful life as displayed in the below table:</p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="1" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Website</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="1" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Software</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 70%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Useful life (years)</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;">3 - 4</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;">1 - 5</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">Gains or losses arising from derecognition of an intangible asset are measured as the difference between the net disposal proceeds and the carrying amount of the asset and are recognized in profit or loss in the period in which the asset is derecognized.</p>
CY2022	ifrs-full	Disclosure Of Detailed Information About Intangible Assets Explanatory DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory	<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="1" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Website</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="1" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Software</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 70%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Useful life (years)</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;">3 - 4</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;">1 - 5</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>
CY2022	ifrs-full	Description Of Accounting Policy For Property Plant And Equipment Explanatory DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory	<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;">4.5</em> </b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Property, plant and equipment</b></p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Property, plant and equipment are stated at cost less accumulated depreciation and impairments. These costs also comprise the costs for replacement parts, which are recognized at the time they are incurred, providing they meet the recognition criteria. All other repair and maintenance costs are expensed as incurred. Depreciation begins when the asset is available for use. Advance payments to suppliers to produce technical equipment and machinery, that are capitalized, are <em style="font: inherit;">not</em> depreciated until available for use.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Property, plant and equipment are depreciated using the straight line-method over the useful life as displayed in the below table:</p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="1" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Equipment / Hardware</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 85%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Useful life (years)</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;">3 - 13</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Impairment losses on property, plant and equipment are recognized in accordance with IAS <em style="font: inherit;">36</em> if the recoverable amount of the respective asset has fallen below the carrying amount. Recoverable amount is the higher of value in use and fair value less costs to sell. If the reasons for impairments recognized in previous years <em style="font: inherit;">no</em> longer apply, the impairment losses are reversed up to a maximum of the amount that would have been determined if <em style="font: inherit;">no</em> impairment loss had been recognized.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;">The recognition of impairment losses requires the prior identification of triggering events. In <em style="font: inherit;">2022,</em> Sono Group considered the significant increase in interest rates during the <em style="font: inherit;">second</em> half of <em style="font: inherit;">2022,</em> among other possible triggering events for impairment, a triggering event and hence an impairment test was performed on property, plant and equipment. For details on the impairment test and triggering event see note <em style="font: inherit;">4.12.3</em> Impairment test of assets. For details on recognized impairments or reversals of earlier impairments in the reporting period, please refer to note <em style="font: inherit;">7.2</em> Property, plant and equipment.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Property, plant and equipment are derecognized upon disposal or when <em style="font: inherit;">no</em> further economic benefits are expected from their continued use or sale. The gain or loss on derecognition is determined as the difference between the net disposal proceeds and the carrying amount and recognized in profit or loss in the period in which the item is derecognized.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The residual values of the assets, useful lives and depreciation methods are reviewed at the end of each fiscal year and any changes are accounted for prospectively. The residual values of the assets are generally considered to be zero.</p>
CY2022	ifrs-full	Description Of Accounting Policy For Leases Explanatory DescriptionOfAccountingPolicyForLeasesExplanatory	<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;">4.6</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Leases</b></p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Applying IFRS <em style="font: inherit;">16,</em> at inception of a contract, Sono 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. For the periods presented the Company did <em style="font: inherit;">not</em> have any contracts as the lessor.</p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><em style="font: inherit;">4.6.1</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Right-of-use assets</b></p> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;">Sono Group recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received as well as any estimated costs to be incurred by the lessee for dismantling and removing the underlying asset. Unless Sono Group is reasonably certain to obtain ownership of the leased asset at the end of the lease term, the recognized right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life, and the lease term. Right-of-use assets are subject to impairment according to IAS <em style="font: inherit;">36.</em> In <em style="font: inherit;">2022,</em> there was a triggering event and hence an impairment test was performed on property, plant and equipment. For details on the impairment test and triggering event see note <em style="font: inherit;">4.12.3</em> Impairment test of assets.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.6.2</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Lease liabilities</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">At the commencement date of the lease, Sono Group recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by Sono Group and payments of penalties for terminating a lease, if the lease term reflects Sono Group exercising the option to terminate. The variable lease payments that do <em style="font: inherit;">not</em> depend on an index or a rate are recognized as expenses in the period in which the event or condition that triggers the payment occurs. To calculate the present value of lease payments, Sono Group uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is <em style="font: inherit;">not</em> readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the in-substance fixed lease payments or a change in the assessment of whether an option to purchase the underlying asset will be executed with reasonable certainty.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">When the lease liability is remeasured, a corresponding adjustment is made to the carrying amount for 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="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.6.3</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Short-term leases and leases of low-value assets </b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Sono Group applies the short-term lease recognition exemption to its short-term leases of buildings and cars (i.e., leases that have a lease term of <em style="font: inherit;">twelve</em> months or less from the commencement date and do <em style="font: inherit;">not</em> contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered of low value. Lease payments on short-term leases (contracts with a term of <em style="font: inherit;">twelve</em> months or less) and leases of low-value assets (Sono Group threshold of fair value of leased asset < kEUR <em style="font: inherit;">5</em>) are recognized as expenses on a straight-line basis over the lease term.</p>
CY2022	ifrs-full	Description Of Accounting Policy To Determine Components Of Cash And Cash Equivalents DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents	<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.7</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Cash and cash equivalents</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Cash and cash equivalents include bank balances, deposits and cash in transit with an original maturity of <em style="font: inherit;">three</em> months or less. Cash and cash equivalents are measured at amortized cost and are subject to the impairment requirements of IFRS <em style="font: inherit;">9.</em></p>
CY2022	sev	Personnel Expenses PersonnelExpenses	29142000	eur
CY2021	sev	Personnel Expenses PersonnelExpenses	17678000	eur
CY2022	ifrs-full	Description Of Accounting Policy For Provisions Explanatory DescriptionOfAccountingPolicyForProvisionsExplanatory	<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.9</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Provisions</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Provisions for bonus and settlement payments or any other obligations are recognized when the group has a present legal or constructive obligation as a result of past events, if it is probable that an outflow of resources will be required to settle the obligation, and if the amount can be reliably estimated. Provisions are <em style="font: inherit;">not</em> recognized for future operations. Moreover, provisions are recognized when Sono Group determines that it has a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it (onerous contract).</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the end of the reporting period. Provisions for onerous contracts are measured at the present obligation under the contract, (i.e., the lower of the cost of fulfilling the contract and any compensations or penalties arising from failure to fulfill it). Provisions are discounted when the time value of money is material, however, the time value of money was <em style="font: inherit;">not</em> material for the provisions recognized. As of <em style="font: inherit;"> December 31, 2022, </em>and <em style="font: inherit;">2021,</em> there were <em style="font: inherit;">no</em> provisions that were discounted.</p>
CY2022	ifrs-full	Description Of Accounting Policy For Income Tax Explanatory DescriptionOfAccountingPolicyForIncomeTaxExplanatory	<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.10</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Taxes</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.10.1</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Current tax assets and liabilities</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Current tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities based on the tax rates and tax laws that are enacted or substantively enacted at the end of the reporting period.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.10.2</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Deferred taxes</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Deferred tax is recognized using the liability method on temporary differences as of the end of the reporting period between the carrying amounts of assets and liabilities and their tax bases.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Deferred tax liabilities are recognized for all taxable temporary differences. The only exception is if the deferred income tax arises from initial recognition of an asset or liability in a transaction other than a business combination which, at the time of the transaction, affects neither accounting profit or loss nor taxable profit or loss. Deferred tax liabilities are recognized for all taxable temporary differences associated with investments in subsidiaries and associates, except where the Group is able to control the reversal of the temporary differences and it is probable that the temporary difference will <em style="font: inherit;">not</em> reverse in the foreseeable future.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Deferred tax assets are recognized for deductible temporary differences and to the extent that it is probable that future taxable income will allow the deferred tax asset to be realized. </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Deferred tax assets and deferred tax liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized, or the liability is settled based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax assets <em style="font: inherit;"> may </em>only be recognized up to the amount of the deferred tax liabilities as it is <em style="font: inherit;">not</em> sufficiently probable that future taxable profit will be available against which they can be utilized.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">If transactions and other events are recognized directly in equity, any related taxes on income are also recognized directly in equity. As transaction costs are recognized in the capital reserve, corresponding (deferred) tax effects are recognized partly due to the loss situation of Sono Group and the fact that deferred taxes for losses carried forward were partly recognized at the level of Sono N.V.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Deferred tax assets and deferred tax liabilities are offset if there is a legally enforceable right to offset current tax assets and current tax liabilities and these relate to income taxes levied by the same tax jurisdiction.</p> <p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.10.3</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Tax losses carried forward</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Based on management’s estimation, a deferred tax asset is recognized for the tax losses carried forward to the extent that it is probable that future taxable profit will be available against which the unused tax losses and unused tax credits can be utilized. Only up to 60% of the Group’s annual taxable income, to the extent such taxable income exceeds kEUR 1,000, <em style="font: inherit;"> may </em>be offset against tax loss carryforwards. The remaining 40% of the taxable income is subject to corporate income and trade tax under the so-called minimum taxation rules. Annual taxable income for corporate income tax and trade tax purposes of up to kEUR 1,000 could fully be offset against tax losses carried forward. For further information regarding the tax losses carried forward see note <em style="font: inherit;">4.12.9</em> Recoverability of deferred tax assets in relation to loss carryforwards.</p>
CY2022Q4	sev	Percentage Of Taxable Income Subject To Corporate Income And Trade Tax PercentageOfTaxableIncomeSubjectToCorporateIncomeAndTradeTax	0.40	pure
CY2022	ifrs-full	Description Of Accounting Policy For Sharebased Payment Transactions Explanatory DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory	<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"><p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.11</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Share-based payment</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The Group has entered into the following types of share-based transactions, each accounted for in accordance with IFRS <em style="font: inherit;">2</em> as described below: </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">a)</p> </td><td style="vertical-align:top;width:91%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">equity-settled share-based payment transactions, and</p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">b)</p> </td><td style="vertical-align:top;width:91%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">transactions in which the Group receives or acquires services and the terms of the arrangement provide either the Group or the supplier of those services with a choice of whether the Group settles the transaction in cash (or other assets) or by issuing equity instruments.</p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.11.1</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Equity-settled</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">For equity-settled share-based payment transactions, on grant date, Sono Group initially measures the fair value of the services received by reference to the fair value of the equity instruments granted. Sono Group recognizes the fair value of the services as expenses and a corresponding increase in equity when the services are received.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Vesting conditions, other than market conditions, are <em style="font: inherit;">not</em> considered when estimating the fair value of the equity instruments at the measurement date. Instead, vesting conditions, other than market conditions, are considered by adjusting the number of equity instruments included in the measurement of the transaction amount. Market conditions and non-vesting conditions are considered when estimating the fair value of the equity instruments granted.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">If Sono Group and the supplier of services did <em style="font: inherit;">not</em> agree on service conditions and the supplier of services is unconditionally entitled to the equity instruments, Sono Group presumes that the services have been received on grant date and recognizes the services received in full, with a corresponding increase in equity. If Sono Group and the supplier of services did agree on service conditions, the Group accounts for the services as they are rendered by the supplier during the vesting period, with a corresponding increase in equity.</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b><em style="font: inherit;">4.11.2</em></b></p> </td><td style="vertical-align: top; width: 96%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Choice of settlement (Sono Group)</b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">For transactions in which the terms of the arrangement provide Sono Group with a choice of settlement, Sono Group determines whether it has a present obligation to settle in cash. Sono would have an obligation to settle in cash if the choice of settlement in equity instruments has <em style="font: inherit;">no</em> commercial substance, or Sono Group had a past practice or a stated policy of settling in cash, or generally settles in cash whenever the counterparty asks for cash settlement. Management determined that Sono Group does <em style="font: inherit;">not</em> have an obligation to settle in cash for these types of transactions (i.e., employee participating programs) and therefore accounts for these arrangements as equity-settled share-based payment transactions (refer to note <em style="font: inherit;">4.11.1</em> Equity-settled).</p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt -1pt; text-align: justify;">Upon settlement:</p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">a)</p> </td><td style="vertical-align:top;width:91%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">if Sono Group elects to settle in cash, the cash payment is accounted for as the repurchase of an equity interest, i. e. as a deduction from equity,</p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">b)</p> </td><td style="vertical-align:top;width:91%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">if Sono Group elects to settle by issuing equity instruments, <em style="font: inherit;">no</em> further accounting is required and</p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">c)</p> </td><td style="vertical-align:top;width:91%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">if Sono Group elects the settlement alternative with the higher fair value, as at the date of settlement, Sono Group recognizes an additional expense for the excess value given, i. e. the difference between the cash paid and the fair value of the equity instruments that would otherwise have been issued, or the difference between the fair value of the equity instruments issued and the amount of cash that would otherwise have been paid, whichever is applicable.</p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">For further details, please refer to note <em style="font: inherit;">9.3.</em> Remuneration based on shares (share-based payment).</p>
CY2022Q4	sev	Accumulated Net Loss AccumulatedNetLoss	330778000	eur
CY2022Q4	ifrs-full	Equity Equity	-43513000	eur
CY2022Q4	sev	Special Community Campaign Fund Raising Goal SpecialCommunityCampaignFundRaisingGoal	105000000	eur
CY2022Q4	sev	Convertible Debentures Default Risk Percent Over40 Year Average Period ConvertibleDebenturesDefaultRiskPercentOver40YearAveragePeriod	0.135	pure
CY2022Q4	sev	Convertible Debentures Default Probability Percent Over One Day Period ConvertibleDebenturesDefaultProbabilityPercentOverOneDayPeriod	0.00057	pure
CY2022Q4	ifrs-full	Discount Rate Used In Current Measurement Of Fair Value Less Costs Of Disposal DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal	0.172	pure
CY2022Q4	ifrs-full	Description Of Growth Rate Used To Extrapolate Cash Flow Projections DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections	0.03	pure
CY2019Q4	sev	Founders Profit Participation Rights FoundersProfitParticipationRights	0.6407	pure
CY2022	ifrs-full	Disclosure Of Operating Segments Explanatory DisclosureOfOperatingSegmentsExplanatory	<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> <p style="text-align: justify; font-size: 10pt; font-family: "Times New Roman"; margin: 0pt;"><b><em style="font: inherit;">5.</em> </b></p> </td><td style="width: auto;"> <p style="font-family: "Times New Roman", Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"><b>Segment information </b></p> </td></tr> </tbody></table> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;"> </p> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">An operating segment is defined as a component of an entity for which discrete financial information is available and whose operating results are regularly reviewed by management (chief operating decision maker within the meaning of IFRS <em style="font: inherit;">8</em>). Sono Motors is a start-up company that had <em style="font: inherit;">not</em> yet started production on the planned electric car Sion. All significant activities of the Group related to the development of the Sion and related technology, and as such, Management made decisions about allocating resources and assessing performance based on the entity as a whole and determined that Sono Group operates in <span style="-sec-ix-hidden:c105714691">one</span> operating and reportable business segment. Furthermore, Sono Group is currently almost exclusively active in Germany, however, noncurrent assets are located in countries listed in the below table. Amounts are shown at carrying value. </p> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">2022</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">2021</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 70%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Finland</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">291</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">898</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Germany</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,400</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,990</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Total</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,691</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">4,888</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"> </p> <p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt -1pt; text-indent: 1pt;">For the distribution of revenues across products, please refer to note <em style="font: inherit;">6.1</em> Revenue and cost of goods sold. Revenues result from different customers across Europe (kEUR 229, <em style="font: inherit;">2021:</em> kEUR 16). The customers who each have a share of revenues greater than <em style="font: inherit;">ten</em> percent are located in Germany (kEUR 35, <em style="font: inherit;">2021:</em> kEUR 2), Switzerland (kEUR 22, <em style="font: inherit;">2021:</em> kEUR -), Sweden (kEUR 51, <em style="font: inherit;">2021:</em> kEUR -) and France (kEUR 65, <em style="font: inherit;">2021:</em> kEUR <span style="-sec-ix-hidden:c105714706">-</span>).</p>
CY2022	ifrs-full	Disclosure Of Entitys Reportable Segments Explanatory DisclosureOfEntitysReportableSegmentsExplanatory	<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">2022</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">2021</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 70%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Finland</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">291</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">898</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Germany</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,400</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,990</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Total</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,691</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">4,888</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>
CY2022Q4	ifrs-full	Noncurrent Assets NoncurrentAssets	1691000	eur
CY2021Q4	ifrs-full	Noncurrent Assets NoncurrentAssets	4888000	eur
CY2022	ifrs-full	Revenue Revenue	229000	eur
CY2021	ifrs-full	Revenue Revenue	16000	eur
CY2020	sev	Personnel Expenses PersonnelExpenses	39291000	eur
CY2022	ifrs-full	Depreciation And Amortisation Expense DepreciationAndAmortisationExpense	815000	eur
CY2021	ifrs-full	Depreciation And Amortisation Expense DepreciationAndAmortisationExpense	574000	eur
CY2020	ifrs-full	Depreciation And Amortisation Expense DepreciationAndAmortisationExpense	384000	eur
CY2022	ifrs-full	Revenue Revenue	229000	eur
CY2021	ifrs-full	Revenue Revenue	16000	eur
CY2020	ifrs-full	Revenue Revenue	0	eur
CY2022	ifrs-full	Cost Of Sales CostOfSales	392000	eur
CY2021	ifrs-full	Cost Of Sales CostOfSales	58000	eur
CY2020	ifrs-full	Cost Of Sales CostOfSales	-0	eur
CY2022Q4	ifrs-full	Trade Receivables TradeReceivables	24000	eur
CY2022Q4	ifrs-full	Contract Liabilities ContractLiabilities	42000	eur
CY2022Q4	ifrs-full	Transaction Price Allocated To Remaining Performance Obligations TransactionPriceAllocatedToRemainingPerformanceObligations	116000	eur
CY2022	ifrs-full	Disclosure Of Research And Development Expense Explanatory DisclosureOfResearchAndDevelopmentExpenseExplanatory	<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">2022</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">2021</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">2020</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Development cost of prototypes</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">93,117</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">27,632</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">8,234</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Personnel expenses</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">21,363</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">11,340</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">21,652</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">thereof related to the CSOP and ESOP (IFRS 2)</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">231</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,137</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">17,723</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;">Impairment</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">41,182</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Software fees and subscriptions</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">977</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">506</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">91</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Professional services</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">363</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">352</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">267</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Depreciation and amortization</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">632</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">284</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">171</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Other</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">845</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">495</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">54</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Total</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">158,479</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">40,609</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">30,469</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>
CY2022	sev	Development Cost Of Prototypes DevelopmentCostOfPrototypes	93117000	eur
CY2021	sev	Development Cost Of Prototypes DevelopmentCostOfPrototypes	27632000	eur
CY2020	sev	Development Cost Of Prototypes DevelopmentCostOfPrototypes	8234000	eur
CY2022	sev	Personnel Expense Included In Research And Devlopment PersonnelExpenseIncludedInResearchAndDevlopment	21363000	eur
CY2021	sev	Personnel Expense Included In Research And Devlopment PersonnelExpenseIncludedInResearchAndDevlopment	11340000	eur
CY2020	sev	Personnel Expense Included In Research And Devlopment PersonnelExpenseIncludedInResearchAndDevlopment	21652000	eur
CY2022	sev	Impairment Recognized In Research And Development ImpairmentRecognizedInResearchAndDevelopment	41182000	eur
CY2021	sev	Impairment Recognized In Research And Development ImpairmentRecognizedInResearchAndDevelopment	0	eur
CY2020	sev	Impairment Recognized In Research And Development ImpairmentRecognizedInResearchAndDevelopment	0	eur
CY2022	sev	Software Fees And Subscriptions Expense SoftwareFeesAndSubscriptionsExpense	977000	eur
CY2021	sev	Software Fees And Subscriptions Expense SoftwareFeesAndSubscriptionsExpense	506000	eur
CY2020	sev	Software Fees And Subscriptions Expense SoftwareFeesAndSubscriptionsExpense	91000	eur
CY2022	sev	Professional Services Expense Research And Development ProfessionalServicesExpenseResearchAndDevelopment	363000	eur
CY2021	sev	Professional Services Expense Research And Development ProfessionalServicesExpenseResearchAndDevelopment	352000	eur
CY2020	sev	Professional Services Expense Research And Development ProfessionalServicesExpenseResearchAndDevelopment	267000	eur
CY2022	sev	Depreciation And Amortisation Research And Development DepreciationAndAmortisationResearchAndDevelopment	632000	eur
CY2021	sev	Depreciation And Amortisation Research And Development DepreciationAndAmortisationResearchAndDevelopment	284000	eur
CY2020	sev	Depreciation And Amortisation Research And Development DepreciationAndAmortisationResearchAndDevelopment	171000	eur
CY2022	sev	Research And Development Expense Other ResearchAndDevelopmentExpenseOther	845000	eur
CY2021	sev	Research And Development Expense Other ResearchAndDevelopmentExpenseOther	495000	eur
CY2020	sev	Research And Development Expense Other ResearchAndDevelopmentExpenseOther	54000	eur
CY2022	ifrs-full	Research And Development Expense ResearchAndDevelopmentExpense	158479000	eur
CY2021	ifrs-full	Research And Development Expense ResearchAndDevelopmentExpense	40609000	eur
CY2020	ifrs-full	Research And Development Expense ResearchAndDevelopmentExpense	30469000	eur
CY2022	ifrs-full	Disclosure Of Expenses By Nature Explanatory DisclosureOfExpensesByNatureExplanatory	<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">2022</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">2021</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">2020</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Personnel expenses</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">29,142</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">17,678</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">39,291</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">thereof related to ESOP and CSOP (IFRS 2)</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">963</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,898</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">32,160</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Depreciation and amortization</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">815</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">574</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">384</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Total</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">29,957</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">18,252</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">39,675</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>
CY2022	sev	Personnel Expenses Selling And Distribution Expense PersonnelExpensesSellingAndDistributionExpense	1778000	eur
CY2021	sev	Personnel Expenses Selling And Distribution Expense PersonnelExpensesSellingAndDistributionExpense	1764000	eur
CY2020	sev	Personnel Expenses Selling And Distribution Expense PersonnelExpensesSellingAndDistributionExpense	8490000	eur
CY2022	sev	Professional Services Expense Selling And Distribution ProfessionalServicesExpenseSellingAndDistribution	0	eur
CY2021	sev	Professional Services Expense Selling And Distribution ProfessionalServicesExpenseSellingAndDistribution	704000	eur
CY2020	sev	Professional Services Expense Selling And Distribution ProfessionalServicesExpenseSellingAndDistribution	171000	eur
CY2022	ifrs-full	Advertising Expense AdvertisingExpense	1266000	eur
CY2021	ifrs-full	Advertising Expense AdvertisingExpense	365000	eur
CY2020	ifrs-full	Advertising Expense AdvertisingExpense	84000	eur
CY2022	sev	Other Selling And Distribution Expense OtherSellingAndDistributionExpense	514000	eur
CY2021	sev	Other Selling And Distribution Expense OtherSellingAndDistributionExpense	387000	eur
CY2020	sev	Other Selling And Distribution Expense OtherSellingAndDistributionExpense	355000	eur
CY2022	ifrs-full	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	3558000	eur
CY2021	ifrs-full	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	3220000	eur
CY2020	ifrs-full	Selling General And Administrative Expense SellingGeneralAndAdministrativeExpense	9100000	eur
CY2022	ifrs-full	Disclosure Of General And Administrative Expense Explanatory DisclosureOfGeneralAndAdministrativeExpenseExplanatory	<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">2022</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">2021</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">2020</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Professional services</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">7,730</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">7,030</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">4,830</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Personnel expenses</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">6,001</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">4,574</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">9,148</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">thereof related to the CSOP and ESOP (IFRS 2)</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">711</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">761</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">7,488</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Insurance</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">3,478</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">308</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">16</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;">Impairment</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,965</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Software fees and subscriptions</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,185</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">207</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">58</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Bank charges</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">497</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">181</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">159</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Other</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,132</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">829</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">193</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Total</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">20,023</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">15,094</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">14,404</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>
CY2022	sev	Professional Services Expense General And Administrative ProfessionalServicesExpenseGeneralAndAdministrative	7730000	eur
CY2021	sev	Professional Services Expense General And Administrative ProfessionalServicesExpenseGeneralAndAdministrative	7030000	eur
CY2020	sev	Professional Services Expense General And Administrative ProfessionalServicesExpenseGeneralAndAdministrative	4830000	eur
CY2022	sev	Personnel Expense General And Administrative PersonnelExpenseGeneralAndAdministrative	6001000	eur
CY2021	sev	Personnel Expense General And Administrative PersonnelExpenseGeneralAndAdministrative	4574000	eur
CY2020	sev	Personnel Expense General And Administrative PersonnelExpenseGeneralAndAdministrative	9148000	eur
CY2022	ifrs-full	Insurance Expense InsuranceExpense	3478000	eur
CY2021	ifrs-full	Insurance Expense InsuranceExpense	308000	eur
CY2020	ifrs-full	Insurance Expense InsuranceExpense	16000	eur
CY2022	sev	Impairment General And Administrative Expense ImpairmentGeneralAndAdministrativeExpense	0	eur
CY2021	sev	Impairment General And Administrative Expense ImpairmentGeneralAndAdministrativeExpense	1965000	eur
CY2020	sev	Impairment General And Administrative Expense ImpairmentGeneralAndAdministrativeExpense	0	eur
CY2022	sev	Software Fees And Subscriptions General And Administrative SoftwareFeesAndSubscriptionsGeneralAndAdministrative	1185000	eur
CY2021	sev	Software Fees And Subscriptions General And Administrative SoftwareFeesAndSubscriptionsGeneralAndAdministrative	207000	eur
CY2020	sev	Software Fees And Subscriptions General And Administrative SoftwareFeesAndSubscriptionsGeneralAndAdministrative	58000	eur
CY2022	ifrs-full	Bank And Similar Charges BankAndSimilarCharges	497000	eur
CY2021	ifrs-full	Bank And Similar Charges BankAndSimilarCharges	181000	eur
CY2020	ifrs-full	Bank And Similar Charges BankAndSimilarCharges	159000	eur
CY2022	sev	Other General And Administrative OtherGeneralAndAdministrative	1132000	eur
CY2021	sev	Other General And Administrative OtherGeneralAndAdministrative	829000	eur
CY2020	sev	Other General And Administrative OtherGeneralAndAdministrative	193000	eur
CY2022	ifrs-full	General And Administrative Expense GeneralAndAdministrativeExpense	20023000	eur
CY2021	ifrs-full	General And Administrative Expense GeneralAndAdministrativeExpense	15094000	eur
CY2020	ifrs-full	General And Administrative Expense GeneralAndAdministrativeExpense	14404000	eur
CY2022	ifrs-full	Miscellaneous Other Operating Expense MiscellaneousOtherOperatingExpense	29957000	eur
CY2021	ifrs-full	Miscellaneous Other Operating Expense MiscellaneousOtherOperatingExpense	18252000	eur
CY2020	ifrs-full	Miscellaneous Other Operating Expense MiscellaneousOtherOperatingExpense	39675000	eur
CY2022	ifrs-full	Disclosure Of Other Operating Income Expense Explanatory DisclosureOfOtherOperatingIncomeExpenseExplanatory	<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">2022</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">2021</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">2020</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;"><b>Other operating income</b></p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"><b> </b></td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"><b>1,560</b></td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"><b> </b></td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"><b>269</b></td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"><b> </b></td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"><b>334</b></td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Income from currency revaluation</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,235</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Income Renault ZOE</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">47</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">240</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Government grant</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">260</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">71</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">68</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Miscellaneous income</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">65</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">151</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">26</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;"><b>Other operating expenses</b></p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"><b> </b></td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"><b>(718</b></td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><b>)</b></b></p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"><b> </b></td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"><b>(452</b></td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><b>)</b></b></p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"><b> </b></td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"><b>(349</b></td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"><b>)</b></td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Expenses from currency revaluation</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(560</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(452</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Miscellaneous expense</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(158</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(349</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;"><b>Other operating income/(expenses)</b></p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"><b> </b></td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"><b>842</b></td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"><b> </b></td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"><b>(183</b></td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><b>)</b></b></p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"><b> </b></td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"><b>(15</b></td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"><b>)</b></td></tr> </tbody></table>
CY2022	sev	Operating Income Other OperatingIncomeOther	1560000	eur
CY2021	sev	Operating Income Other OperatingIncomeOther	269000	eur
CY2020	sev	Operating Income Other OperatingIncomeOther	334000	eur
CY2022	ifrs-full	Net Foreign Exchange Gain NetForeignExchangeGain	1235000	eur
CY2021	ifrs-full	Net Foreign Exchange Gain NetForeignExchangeGain	0	eur
CY2020	ifrs-full	Net Foreign Exchange Gain NetForeignExchangeGain	0	eur
CY2022	ifrs-full	Fee And Commission Income FeeAndCommissionIncome	0	eur
CY2021	ifrs-full	Fee And Commission Income FeeAndCommissionIncome	47000	eur
CY2020	ifrs-full	Fee And Commission Income FeeAndCommissionIncome	240000	eur
CY2022	ifrs-full	Revenue From Government Grants RevenueFromGovernmentGrants	260000	eur
CY2021	ifrs-full	Revenue From Government Grants RevenueFromGovernmentGrants	71000	eur
CY2020	ifrs-full	Revenue From Government Grants RevenueFromGovernmentGrants	68000	eur
CY2022	ifrs-full	Miscellaneous Other Operating Income MiscellaneousOtherOperatingIncome	65000	eur
CY2021	ifrs-full	Miscellaneous Other Operating Income MiscellaneousOtherOperatingIncome	151000	eur
CY2020	ifrs-full	Miscellaneous Other Operating Income MiscellaneousOtherOperatingIncome	26000	eur
CY2022	ifrs-full	Other Expense By Nature OtherExpenseByNature	718000	eur
CY2021	ifrs-full	Other Expense By Nature OtherExpenseByNature	452000	eur
CY2020	ifrs-full	Other Expense By Nature OtherExpenseByNature	349000	eur
CY2022	ifrs-full	Net Foreign Exchange Loss NetForeignExchangeLoss	560000	eur
CY2021	ifrs-full	Net Foreign Exchange Loss NetForeignExchangeLoss	452000	eur
CY2020	ifrs-full	Net Foreign Exchange Loss NetForeignExchangeLoss	-0	eur
CY2022	sev	Miscellaneous Expense MiscellaneousExpense	158000	eur
CY2021	sev	Miscellaneous Expense MiscellaneousExpense	-0	eur
CY2020	sev	Miscellaneous Expense MiscellaneousExpense	349000	eur
CY2022	ifrs-full	Other Operating Income Expense OtherOperatingIncomeExpense	842000	eur
CY2021	ifrs-full	Other Operating Income Expense OtherOperatingIncomeExpense	-183000	eur
CY2020	ifrs-full	Other Operating Income Expense OtherOperatingIncomeExpense	-15000	eur
CY2021	sev	Maximum Advance Payments From Customers MaximumAdvancePaymentsFromCustomers	4000000	eur
CY2022	ifrs-full	Gains Losses On Financial Liabilities At Fair Value Through Profit Or Loss Designated As Upon Initial Recognition GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition	645000	eur
CY2021	ifrs-full	Gains Losses On Financial Liabilities At Fair Value Through Profit Or Loss Designated As Upon Initial Recognition GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition	0	eur
CY2020	ifrs-full	Gains Losses On Financial Liabilities At Fair Value Through Profit Or Loss Designated As Upon Initial Recognition GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition	0	eur
CY2022	ifrs-full	Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss	354000	eur
CY2021	ifrs-full	Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss	0	eur
CY2020	ifrs-full	Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss	2000	eur
CY2022	sev	Interest And Similar Income InterestAndSimilarIncome	999000	eur
CY2021	sev	Interest And Similar Income InterestAndSimilarIncome	0	eur
CY2020	sev	Interest And Similar Income InterestAndSimilarIncome	2000	eur
CY2022	ifrs-full	Gains Losses On Financial Liabilities At Fair Value Through Profit Or Loss Designated As Upon Initial Recognition GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition	645000	eur
CY2022	sev	Advanced Payments Received From Customers Interest Expense AdvancedPaymentsReceivedFromCustomersInterestExpense	1646000	eur
CY2021	sev	Advanced Payments Received From Customers Interest Expense AdvancedPaymentsReceivedFromCustomersInterestExpense	1497000	eur
CY2020	sev	Advanced Payments Received From Customers Interest Expense AdvancedPaymentsReceivedFromCustomersInterestExpense	1360000	eur
CY2022	sev	Financial Liabilities Interest Expense FinancialLiabilitiesInterestExpense	1096000	eur
CY2021	sev	Financial Liabilities Interest Expense FinancialLiabilitiesInterestExpense	3227000	eur
CY2020	sev	Financial Liabilities Interest Expense FinancialLiabilitiesInterestExpense	614000	eur
CY2022	sev	Deferred Dayone Losses From Convertible Debentures Interest Expense DeferredDayoneLossesFromConvertibleDebenturesInterestExpense	456000	eur
CY2021	sev	Deferred Dayone Losses From Convertible Debentures Interest Expense DeferredDayoneLossesFromConvertibleDebenturesInterestExpense	0	eur
CY2020	sev	Deferred Dayone Losses From Convertible Debentures Interest Expense DeferredDayoneLossesFromConvertibleDebenturesInterestExpense	0	eur
CY2022	sev	Interest Expenses From Currency Revaluation InterestExpensesFromCurrencyRevaluation	37000	eur
CY2021	sev	Interest Expenses From Currency Revaluation InterestExpensesFromCurrencyRevaluation	0	eur
CY2020	sev	Interest Expenses From Currency Revaluation InterestExpensesFromCurrencyRevaluation	0	eur
CY2022	sev	Interest And Similar Expense On Lease Liabilities InterestAndSimilarExpenseOnLeaseLiabilities	86000	eur
CY2021	sev	Interest And Similar Expense On Lease Liabilities InterestAndSimilarExpenseOnLeaseLiabilities	57000	eur
CY2020	sev	Interest And Similar Expense On Lease Liabilities InterestAndSimilarExpenseOnLeaseLiabilities	39000	eur
CY2022	sev	Other Interest Expense OtherInterestExpense	0	eur
CY2021	sev	Other Interest Expense OtherInterestExpense	0	eur
CY2020	sev	Other Interest Expense OtherInterestExpense	27000	eur
CY2022	sev	Interest And Similar Expenses InterestAndSimilarExpenses	3321000	eur
CY2021	sev	Interest And Similar Expenses InterestAndSimilarExpenses	4781000	eur
CY2020	sev	Interest And Similar Expenses InterestAndSimilarExpenses	2040000	eur
CY2022	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations	0	eur
CY2021	ifrs-full	Deferred Tax Expense Income DeferredTaxExpenseIncome	18000	eur
CY2022	ifrs-full	Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits Explanatory DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory	<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Dec 31, 2022</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Dec. 31, 2021</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Dec. 31, 2020</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">kEUR</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Deferred tax assets</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to property, plant and equipment</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">15,975</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to current financial liabilities</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">21</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to tax loss carryforwards</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">54</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to advance payments received from customers</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,707</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,163</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">670</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to lease liabilities</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">868</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,015</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">646</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to other financial/non-financial assets</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to current provisions</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">101</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to current other non-financial assets</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">29</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to current/noncurrent other liabilities</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">159</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">14</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to cash and cash deposits</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">2</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to current other financial assets</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to prepaid expenses</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">825</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">134</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Deferred tax assets</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">19,534</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,400</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,452</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Deferred tax liabilities</p> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td></tr> <tr style="background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; padding: 0pt 0pt 0pt 9pt;">due to other financial/non-financial assets</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">2,258</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to current financial liabilities</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">356</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to leases</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">261</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">995</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">639</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to trade payables</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">290</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to provisions</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">94</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to cash and cash deposits</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">365</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">47</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to property, plant and equipment</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">45</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">10</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to noncurrent other non-financial assets</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">29</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt 0pt 0pt 9pt;">due to other noncurrent financial liabilities</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">22</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">112</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Deferred tax liabilities</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,624</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,138</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">761</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Non-recognition of deferred tax assets</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(15,910</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(1,262</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(691</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> <p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">)</p> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Recognition of deferred tax assets</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,624</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,138</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">761</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> <p style="font-family: "Times New Roman"; font-size: 10pt; font-variant: normal; margin: 0pt;">Deferred tax assets/liabilities, net</p> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>
CY2022Q4	ifrs-full	Deferred Tax Assets DeferredTaxAssets	19534000	eur
CY2021Q4	ifrs-full	Deferred Tax Assets DeferredTaxAssets	2400000	eur
CY2020Q4	ifrs-full	Deferred Tax Assets DeferredTaxAssets	1452000	eur
CY2022Q4	ifrs-full	Deferred Tax Liabilities DeferredTaxLiabilities	3624000	eur
CY2021Q4	ifrs-full	Deferred Tax Liabilities DeferredTaxLiabilities	1138000	eur
CY2020Q4	ifrs-full	Deferred Tax Liabilities DeferredTaxLiabilities	761000	eur
CY2022Q4	sev	Nonrecognition Of Deferred Tax Assets NonrecognitionOfDeferredTaxAssets	15910000	eur
CY2021Q4	sev	Nonrecognition Of Deferred Tax Assets NonrecognitionOfDeferredTaxAssets	1262000	eur
CY2020Q4	sev	Nonrecognition Of Deferred Tax Assets NonrecognitionOfDeferredTaxAssets	691000	eur
CY2022Q4	sev	Recognition Of Deferred Tax Assets RecognitionOfDeferredTaxAssets	3624000	eur
CY2021Q4	sev	Recognition Of Deferred Tax Assets RecognitionOfDeferredTaxAssets	1138000	eur
CY2020Q4	sev	Recognition Of Deferred Tax Assets RecognitionOfDeferredTaxAssets	761000	eur
CY2022Q4	ifrs-full	Deferred Tax Liability Asset DeferredTaxLiabilityAsset	0	eur
CY2021Q4	ifrs-full	Deferred Tax Liability Asset DeferredTaxLiabilityAsset	0	eur
CY2020Q4	ifrs-full	Deferred Tax Liability Asset DeferredTaxLiabilityAsset	0	eur
CY2022Q4	sev	Current Deferred Tax Assets CurrentDeferredTaxAssets	948000	eur
CY2021Q4	sev	Current Deferred Tax Assets CurrentDeferredTaxAssets	314000	eur
CY2022Q4	sev	Current Deferred Tax Liabilities CurrentDeferredTaxLiabilities	3363000	eur
CY2021Q4	sev	Current Deferred Tax Liabilities CurrentDeferredTaxLiabilities	47000	eur
CY2021	sev	Tax Effect Rsu Supervisory Board Nontaxdeductible Expenses TaxEffectRSUSupervisoryBoardNontaxdeductibleExpenses	0	eur
CY2020	sev	Tax Effect Rsu Supervisory Board Nontaxdeductible Expenses TaxEffectRSUSupervisoryBoardNontaxdeductibleExpenses	0	eur
CY2022Q4	ifrs-full	Deductible Temporary Differences For Which No Deferred Tax Asset Is Recognised DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised	48241000	eur
CY2021Q4	ifrs-full	Deductible Temporary Differences For Which No Deferred Tax Asset Is Recognised DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised	3887000	eur
CY2022Q4	sev	Deductible Temporary Differences For Which No Deferred Tax Asset Is Recognized Potential Tax Benefit At Tax Rate DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognizedPotentialTaxBenefitAtTaxRate	15910000	eur
CY2021Q4	sev	Deductible Temporary Differences For Which No Deferred Tax Asset Is Recognized Potential Tax Benefit At Tax Rate DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognizedPotentialTaxBenefitAtTaxRate	1282000	eur
CY2022Q4	sev	Unused Tax Losses For Which No Deferred Tax Assets Recognized Potential Tax Benefit At Tax Rate UnusedTaxLossesForWhichNoDeferredTaxAssetsRecognizedPotentialTaxBenefitAtTaxRate	83011000	eur
CY2021Q4	sev	Unused Tax Losses For Which No Deferred Tax Assets Recognized Potential Tax Benefit At Tax Rate UnusedTaxLossesForWhichNoDeferredTaxAssetsRecognizedPotentialTaxBenefitAtTaxRate	36858000	eur
CY2022	sev	Tax Effect Of Transaction Cost TaxEffectOfTransactionCost	532000	eur
CY2021	sev	Tax Effect Of Transaction Cost TaxEffectOfTransactionCost	937000	eur
CY2021	sev	Deferred Tax Assets On Transaction Costs Recognized In Equity DeferredTaxAssetsOnTransactionCostsRecognizedInEquity	18000	eur
CY2022	ifrs-full	Accounting Profit AccountingProfit	-183698000	eur
CY2021	ifrs-full	Accounting Profit AccountingProfit	-63935000	eur
CY2020	ifrs-full	Accounting Profit AccountingProfit	-56032000	eur
CY2022	ifrs-full	Tax Expense Income At Applicable Tax Rate TaxExpenseIncomeAtApplicableTaxRate	-60584000	eur
CY2021	ifrs-full	Tax Expense Income At Applicable Tax Rate TaxExpenseIncomeAtApplicableTaxRate	-21086000	eur

CY2021

ifrs-full

Profit Loss Before Tax

ProfitLossBeforeTax

-63935000

eur

CY2020

ifrs-full

Profit Loss Before Tax

ProfitLossBeforeTax

-56032000

eur

CY2022

dei

Amendment Flag

AmendmentFlag

false

CY2022

dei

Current Fiscal Year End Date

CurrentFiscalYearEndDate

--12-31

CY2022

dei

Document Fiscal Period Focus

DocumentFiscalPeriodFocus

FY

CY2022

dei

Document Fiscal Year Focus

DocumentFiscalYearFocus

2022

CY2022

sev

Basic Or Diluted Earnings Loss Per Share

BasicOrDilutedEarningsLossPerShare

-2.21

CY2021

sev

Basic Or Diluted Earnings Loss Per Share

BasicOrDilutedEarningsLossPerShare

-1.07

CY2020

sev

Basic Or Diluted Earnings Loss Per Share

BasicOrDilutedEarningsLossPerShare

-0.97

CY2022Q4

ifrs-full

Current Assets

CurrentAssets

55779000

eur

CY2022Q4

ifrs-full

Assets

57470000

eur

CY2022Q4

ifrs-full

Current Liabilities

CurrentLiabilities

46577000

eur

CY2022Q4

ifrs-full

Equity And Liabilities

EquityAndLiabilities

57470000

eur

CY2022

sev

Number Of Operating Segment

NumberOfOperatingSegment

1

pure

CY2021Q4

ifrs-full

Trade Receivables

TradeReceivables

20000

eur

CY2020Q4

ifrs-full

Trade Receivables

TradeReceivables

0

eur

CY2021Q4

ifrs-full

Contract Liabilities

ContractLiabilities

0

eur

CY2020Q4

ifrs-full

Contract Liabilities

ContractLiabilities

0

eur

CY2021Q4

ifrs-full

Transaction Price Allocated To Remaining Performance Obligations

TransactionPriceAllocatedToRemainingPerformanceObligations

42000

eur

CY2020Q4

ifrs-full

Transaction Price Allocated To Remaining Performance Obligations

TransactionPriceAllocatedToRemainingPerformanceObligations

0

eur

CY2020

ifrs-full

Deferred Tax Expense Income

DeferredTaxExpenseIncome

0

eur

CY2022

sev

Deferred Tax Assets On Transaction Costs Recognized In Equity

DeferredTaxAssetsOnTransactionCostsRecognizedInEquity

0

eur

CY2022Q4

ifrs-full

Other Noncurrent Financial Assets

OtherNoncurrentFinancialAssets

158000

eur

CY2021Q4

ifrs-full

Other Noncurrent Financial Assets

OtherNoncurrentFinancialAssets

91000

eur

CY2022Q4

sev

Convertible Debentures Original Nominal Amount

ConvertibleDebenturesOriginalNominalAmount

31100000

usd

CY2022Q4

ifrs-full

Other Noncurrent Nonfinancial Liabilities

OtherNoncurrentNonfinancialLiabilities

469000

eur

CY2021

ifrs-full

Postemployment Benefit Expense Defined Contribution Plans

PostemploymentBenefitExpenseDefinedContributionPlans

1047000

eur

CY2020

ifrs-full

Postemployment Benefit Expense Defined Contribution Plans

PostemploymentBenefitExpenseDefinedContributionPlans

491000

eur

CY2021

ifrs-full

Revenue From Government Grants

RevenueFromGovernmentGrants

71000

eur

CY2020

ifrs-full

Revenue From Government Grants

RevenueFromGovernmentGrants

68000

eur

CY2022

sev

Vesting Term After Exitevent Share Options Granted

VestingTermAfterExiteventShareOptionsGranted

P1Y

CY2022

sev

Expiration Term After Exitevent Share Options Granted

ExpirationTermAfterExiteventShareOptionsGranted

P4Y

CY2022

ifrs-full

Weighted Average Remaining Contractual Life Of Outstanding Share Options2019

WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019

P2Y10M24D

CY2021

ifrs-full

Weighted Average Remaining Contractual Life Of Outstanding Share Options2019

WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019

P3Y10M24D

CY2021

ifrs-full

Adjusted Weighted Average Shares

AdjustedWeightedAverageShares

59836824

CY2020

ifrs-full

Adjusted Weighted Average Shares

AdjustedWeightedAverageShares

57684220

CY2020

ifrs-full

Share Issue Related Cost

ShareIssueRelatedCost

2192000

eur

CY2022

dei

Document Type

DocumentType

20-F

CY2022

dei

Document Registration Statement

DocumentRegistrationStatement

false

CY2022

dei

Document Annual Report

DocumentAnnualReport

true

CY2022

dei

Document Period End Date

DocumentPeriodEndDate

2022-12-31

CY2022

dei

Document Transition Report

DocumentTransitionReport

false

CY2022

dei

Document Shell Company Report

DocumentShellCompanyReport

false

CY2022

dei

Entity File Number

EntityFileNumber

001-41066

CY2022

dei

Entity Incorporation State Country Code

EntityIncorporationStateCountryCode

2M

CY2022

dei

Entity Address Address Line1

EntityAddressAddressLine1

Waldmeisterstraße 76

CY2022

dei

Entity Address Postal Zip Code

EntityAddressPostalZipCode

80935

CY2022

dei

Entity Address City Or Town

EntityAddressCityOrTown

Munich

CY2022

dei

Entity Address Country

EntityAddressCountry

DE

CY2022

dei

Security12b Title

Security12bTitle

Ordinary Shares, par value of €0.06 per share

CY2022

dei

Trading Symbol

TradingSymbol

SEVCQ

CY2022

dei

Security Exchange Name

SecurityExchangeName

NASDAQ

CY2022Q4

dei

Entity Common Stock Shares Outstanding

EntityCommonStockSharesOutstanding

90946073

CY2022

dei

Entity Well Known Seasoned Issuer

EntityWellKnownSeasonedIssuer

No

CY2022

dei

Entity Voluntary Filers

EntityVoluntaryFilers

No

CY2022

dei

Entity Current Reporting Status

EntityCurrentReportingStatus

No

CY2022

dei

Entity Interactive Data Current

EntityInteractiveDataCurrent

No

CY2022

dei

Entity Filer Category

EntityFilerCategory

Non-accelerated Filer

CY2022

dei

Entity Emerging Growth Company

EntityEmergingGrowthCompany

true

CY2022

dei

Entity Ex Transition Period

EntityExTransitionPeriod

false

CY2022

dei

Icfr Auditor Attestation Flag

IcfrAuditorAttestationFlag

false

CY2022

dei

Document Fin Stmt Error Correction Flag

DocumentFinStmtErrorCorrectionFlag

false

CY2022

dei

Document Accounting Standard

DocumentAccountingStandard

International Financial Reporting Standards

CY2022

dei

Entity Shell Company

EntityShellCompany

false

CY2022

dei

Auditor Firm

AuditorFirmId

1275

CY2022

dei

Auditor Location

AuditorLocation

Munich, Germany

CY2022

dei

Auditor Name

AuditorName

Alexander Fiedler

CY2022

ifrs-full

Revenue

229000

eur

CY2021

ifrs-full

Revenue

16000

eur

CY2020

ifrs-full

Revenue

0

eur

CY2022

ifrs-full

Cost Of Sales

CostOfSales

392000

eur

CY2021

ifrs-full

Cost Of Sales

CostOfSales

58000

eur

CY2020

ifrs-full

Cost Of Sales

CostOfSales

-0

eur

CY2022

ifrs-full

Gross Profit

GrossProfit

-163000

eur

CY2021

ifrs-full

Gross Profit

GrossProfit

-42000

eur

CY2020

ifrs-full

Gross Profit

GrossProfit

0

eur

CY2022

ifrs-full

Research And Development Expense

ResearchAndDevelopmentExpense

158479000

eur

CY2021

ifrs-full

Research And Development Expense

ResearchAndDevelopmentExpense

40609000

eur

CY2020

ifrs-full

Research And Development Expense

ResearchAndDevelopmentExpense

30469000

eur

CY2022

ifrs-full

Selling Expense

SellingExpense

3558000

eur

CY2021

ifrs-full

Selling Expense

SellingExpense

3220000

eur

CY2020

ifrs-full

Selling Expense

SellingExpense

9100000

eur

CY2022

ifrs-full

General And Administrative Expense

GeneralAndAdministrativeExpense

20023000

eur

CY2021

ifrs-full

General And Administrative Expense

GeneralAndAdministrativeExpense

15094000

eur

CY2020

ifrs-full

General And Administrative Expense

GeneralAndAdministrativeExpense

14404000

eur

CY2022

ifrs-full

Other Operating Income Expense

OtherOperatingIncomeExpense

842000

eur

CY2021

ifrs-full

Other Operating Income Expense

OtherOperatingIncomeExpense

-183000

eur

CY2020

ifrs-full

Other Operating Income Expense

OtherOperatingIncomeExpense

-15000

eur

CY2022

ifrs-full

Impairment Loss On Financial Assets

ImpairmentLossOnFinancialAssets

-5000

eur

CY2021

ifrs-full

Impairment Loss On Financial Assets

ImpairmentLossOnFinancialAssets

6000

eur

CY2020

ifrs-full

Impairment Loss On Financial Assets

ImpairmentLossOnFinancialAssets

6000

eur

CY2022

ifrs-full

Profit Loss From Operating Activities

ProfitLossFromOperatingActivities

-181376000

eur

CY2021

ifrs-full

Profit Loss From Operating Activities

ProfitLossFromOperatingActivities

-59154000

eur

CY2020

ifrs-full

Profit Loss From Operating Activities

ProfitLossFromOperatingActivities

-53994000

eur

CY2022

sev

Interest And Similar Income

InterestAndSimilarIncome

999000

eur

CY2021

sev

Interest And Similar Income

InterestAndSimilarIncome

0

eur

CY2020

sev

Interest And Similar Income

InterestAndSimilarIncome

2000

eur

CY2022

sev

Interest And Similar Expenses

InterestAndSimilarExpenses

3321000

eur

CY2021

sev

Interest And Similar Expenses

InterestAndSimilarExpenses

4781000

eur

CY2020

sev

Interest And Similar Expenses

InterestAndSimilarExpenses

2040000

eur

CY2022

ifrs-full

Profit Loss Before Tax

ProfitLossBeforeTax

-183698000

eur

CY2022

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

0

eur

CY2021

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

0

eur

CY2020

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

0

eur

CY2022

ifrs-full

Deferred Tax Expense Income

DeferredTaxExpenseIncome

-0

eur

CY2021

ifrs-full

Deferred Tax Expense Income

DeferredTaxExpenseIncome

18000

eur

CY2020

ifrs-full

Deferred Tax Expense Income

DeferredTaxExpenseIncome

-0

eur

CY2022

ifrs-full

Profit Loss Attributable To Owners Of Parent

ProfitLossAttributableToOwnersOfParent

-183698000

eur

CY2021

ifrs-full

Profit Loss Attributable To Owners Of Parent

ProfitLossAttributableToOwnersOfParent

-63953000

eur

CY2020

ifrs-full

Profit Loss Attributable To Owners Of Parent

ProfitLossAttributableToOwnersOfParent

-56032000

eur

CY2022

ifrs-full

Other Comprehensive Income

OtherComprehensiveIncome

0

eur

CY2021

ifrs-full

Other Comprehensive Income

OtherComprehensiveIncome

16000

eur

CY2020

ifrs-full

Other Comprehensive Income

OtherComprehensiveIncome

-21000

eur

CY2022

ifrs-full

Comprehensive Income

ComprehensiveIncome

-183698000

eur

CY2021

ifrs-full

Comprehensive Income

ComprehensiveIncome

-63937000

eur

CY2020

ifrs-full

Comprehensive Income

ComprehensiveIncome

-56053000

eur

CY2022

ifrs-full

Weighted Average Shares

WeightedAverageShares

83055318

CY2021

ifrs-full

Weighted Average Shares

WeightedAverageShares

59836824

CY2020

ifrs-full

Weighted Average Shares

WeightedAverageShares

57684220

CY2022Q4

ifrs-full

Intangible Assets Other Than Goodwill

IntangibleAssetsOtherThanGoodwill

3000

eur

CY2021Q4

ifrs-full

Intangible Assets Other Than Goodwill

IntangibleAssetsOtherThanGoodwill

206000

eur

CY2022Q4

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

667000

eur

CY2021Q4

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

1484000

eur

CY2022Q4

ifrs-full

Rightofuse Assets

RightofuseAssets

790000

eur

CY2021Q4

ifrs-full

Rightofuse Assets

RightofuseAssets

3018000

eur

CY2022Q4

ifrs-full

Other Noncurrent Financial Assets

OtherNoncurrentFinancialAssets

158000

eur

CY2021Q4

ifrs-full

Other Noncurrent Financial Assets

OtherNoncurrentFinancialAssets

91000

eur

CY2022Q4

ifrs-full

Other Noncurrent Nonfinancial Assets

OtherNoncurrentNonfinancialAssets

73000

eur

CY2021Q4

ifrs-full

Other Noncurrent Nonfinancial Assets

OtherNoncurrentNonfinancialAssets

89000

eur

CY2022Q4

ifrs-full

Noncurrent Assets

NoncurrentAssets

1691000

eur

CY2021Q4

ifrs-full

Noncurrent Assets

NoncurrentAssets

4888000

eur

CY2022Q4

ifrs-full

Work In Progress

WorkInProgress

73000

eur

CY2021Q4

ifrs-full

Work In Progress

WorkInProgress

0

eur

CY2022Q4

ifrs-full

Other Financial Assets

OtherFinancialAssets

1134000

eur

CY2021Q4

ifrs-full

Other Financial Assets

OtherFinancialAssets

6233000

eur

CY2022Q4

ifrs-full

Other Nonfinancial Assets

OtherNonfinancialAssets

24215000

eur

CY2021Q4

ifrs-full

Other Nonfinancial Assets

OtherNonfinancialAssets

3236000

eur

CY2022Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

30357000

eur

CY2021Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

132939000

eur

CY2021Q4

ifrs-full

Current Assets

CurrentAssets

142408000

eur

CY2021Q4

ifrs-full

Assets

147296000

eur

CY2022Q4

sev

Subscribed Capital

SubscribedCapital

9957000

eur

CY2021Q4

sev

Subscribed Capital

SubscribedCapital

8735000

eur

CY2022Q4

sev

Capital And Other Reserve

CapitalAndOtherReserve

277308000

eur

CY2021Q4

sev

Capital And Other Reserve

CapitalAndOtherReserve

221785000

eur

CY2022Q4

ifrs-full

Retained Earnings

RetainedEarnings

-330778000

eur

CY2021Q4

ifrs-full

Retained Earnings

RetainedEarnings

-147081000

eur

CY2022Q4

ifrs-full

Equity

-43513000

eur

CY2021Q4

ifrs-full

Equity

83439000

eur

CY2022Q4

ifrs-full

Noncurrent Advances

NoncurrentAdvances

49288000

eur

CY2021Q4

ifrs-full

Noncurrent Advances

NoncurrentAdvances

44756000

eur

CY2022Q4

ifrs-full

Noncurrent Financial Liabilities

NoncurrentFinancialLiabilities

4649000

eur

CY2021Q4

ifrs-full

Noncurrent Financial Liabilities

NoncurrentFinancialLiabilities

6353000

eur

CY2022Q4

ifrs-full

Other Noncurrent Nonfinancial Liabilities

OtherNoncurrentNonfinancialLiabilities

469000

eur

CY2021Q4

ifrs-full

Other Noncurrent Nonfinancial Liabilities

OtherNoncurrentNonfinancialLiabilities

0

eur

CY2022Q4

ifrs-full

Noncurrent Liabilities

NoncurrentLiabilities

54406000

eur

CY2021Q4

ifrs-full

Noncurrent Liabilities

NoncurrentLiabilities

51109000

eur

CY2022Q4

ifrs-full

Current Advances

CurrentAdvances

354000

eur

CY2021Q4

ifrs-full

Current Advances

CurrentAdvances

0

eur

CY2022Q4

ifrs-full

Current Financial Liabilities

CurrentFinancialLiabilities

30225000

eur

CY2021Q4

ifrs-full

Current Financial Liabilities

CurrentFinancialLiabilities

472000

eur

CY2022Q4

ifrs-full

Trade And Other Current Payables

TradeAndOtherCurrentPayables

11699000

eur

CY2021Q4

ifrs-full

Trade And Other Current Payables

TradeAndOtherCurrentPayables

7867000

eur

CY2022Q4

ifrs-full

Other Liabilities

OtherLiabilities

1823000

eur

CY2021Q4

ifrs-full

Other Liabilities

OtherLiabilities

2207000

eur

CY2022Q4

ifrs-full

Current Provisions

CurrentProvisions

2476000

eur

CY2021Q4

ifrs-full

Current Provisions

CurrentProvisions

2202000

eur

CY2021Q4

ifrs-full

Current Liabilities

CurrentLiabilities

12748000

eur

CY2021Q4

ifrs-full

Equity And Liabilities

EquityAndLiabilities

147296000

eur

CY2019Q4

ifrs-full

Equity

-18568000

eur

CY2020

ifrs-full

Issue Of Convertible Instruments

IssueOfConvertibleInstruments

0

eur

CY2020

sev

Issue Of Share Split

IssueOfShareSplit

0

eur

CY2020

sev

Issue Of Conversion High Voting

IssueOfConversionHighVoting

0

eur

CY2020

ifrs-full

Issue Of Equity

IssueOfEquity

36008000

eur

CY2020

ifrs-full

Increase Decrease Through Transactions With Owners

IncreaseDecreaseThroughTransactionsWithOwners

1427000

eur

CY2020

ifrs-full

Increase Decrease Through Sharebased Payment Transactions

IncreaseDecreaseThroughSharebasedPaymentTransactions

32160000

eur

CY2020

sev

Other Comprehensive Income Net Of Tax Fair Value Measurement Convertible Bond

OtherComprehensiveIncomeNetOfTaxFairValueMeasurementConvertibleBond

-21000

eur

CY2020

ifrs-full

Profit Loss

ProfitLoss

-56032000

eur

CY2020Q4

ifrs-full

Equity

-5026000

eur

CY2020Q4

ifrs-full

Equity

-5026000

eur

CY2021

sev

Increase Decrease Through Transactions With Bonus

IncreaseDecreaseThroughTransactionsWithBonus

0

eur

CY2021

sev

Other Comprehensive Income Net Of Tax Fair Value Measurement Convertible Bond

OtherComprehensiveIncomeNetOfTaxFairValueMeasurementConvertibleBond

16000

eur

CY2021

ifrs-full

Increase Decrease Through Conversion Of Convertible Instruments

IncreaseDecreaseThroughConversionOfConvertibleInstruments

9661000

eur

CY2021

ifrs-full

Increase Decrease Through Sharebased Payment Transactions

IncreaseDecreaseThroughSharebasedPaymentTransactions

1981000

eur

CY2021

ifrs-full

Increase Decrease Through Transactions With Owners

IncreaseDecreaseThroughTransactionsWithOwners

-250000

eur

CY2021

ifrs-full

Profit Loss

ProfitLoss

-63953000

eur

CY2021Q4

ifrs-full

Equity

83439000

eur

CY2021Q4

ifrs-full

Equity

83439000

eur

CY2022

sev

Other Comprehensive Income Net Of Tax Fair Value Measurement Convertible Bond

OtherComprehensiveIncomeNetOfTaxFairValueMeasurementConvertibleBond

286000

eur

CY2022

ifrs-full

Increase Decrease Through Exercise Of Options

IncreaseDecreaseThroughExerciseOfOptions

25000

eur

CY2022

ifrs-full

Increase Decrease Through Sharebased Payment Transactions

IncreaseDecreaseThroughSharebasedPaymentTransactions

1447000

eur

CY2022

ifrs-full

Profit Loss

ProfitLoss

-183698000

eur

CY2022Q4

ifrs-full

Equity

-43513000

eur

CY2022

ifrs-full

Profit Loss

ProfitLoss

-183698000

eur

CY2021

ifrs-full

Profit Loss

ProfitLoss

-63953000

eur

CY2020

ifrs-full

Profit Loss

ProfitLoss

-56032000

eur

CY2022

ifrs-full

Depreciation Property Plant And Equipment

DepreciationPropertyPlantAndEquipment

284000

eur

CY2021

ifrs-full

Depreciation Property Plant And Equipment

DepreciationPropertyPlantAndEquipment

125000

eur

CY2020

ifrs-full

Depreciation Property Plant And Equipment

DepreciationPropertyPlantAndEquipment

61000

eur

CY2022

ifrs-full

Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment

ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

39264000

eur

CY2021

ifrs-full

Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment

ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

1965000

eur

CY2020

ifrs-full

Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment

ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

0

eur

CY2022

ifrs-full

Depreciation Rightofuse Assets

DepreciationRightofuseAssets

462000

eur

CY2021

ifrs-full

Depreciation Rightofuse Assets

DepreciationRightofuseAssets

415000

eur

CY2020

ifrs-full

Depreciation Rightofuse Assets

DepreciationRightofuseAssets

313000

eur

CY2022

sev

Impairment Loss Recognised In Profit Or Loss Right Of Use Assets

ImpairmentLossRecognisedInProfitOrLossRightOfUseAssets

1748000

eur

CY2021

sev

Impairment Loss Recognised In Profit Or Loss Right Of Use Assets

ImpairmentLossRecognisedInProfitOrLossRightOfUseAssets

0

eur

CY2020

sev

Impairment Loss Recognised In Profit Or Loss Right Of Use Assets

ImpairmentLossRecognisedInProfitOrLossRightOfUseAssets

0

eur

CY2022

ifrs-full

Amortisation Intangible Assets Other Than Goodwill

AmortisationIntangibleAssetsOtherThanGoodwill

68000

eur

CY2021

ifrs-full

Amortisation Intangible Assets Other Than Goodwill

AmortisationIntangibleAssetsOtherThanGoodwill

34000

eur

CY2020

ifrs-full

Amortisation Intangible Assets Other Than Goodwill

AmortisationIntangibleAssetsOtherThanGoodwill

11000

eur

CY2022

ifrs-full

Impairment Loss Recognised In Profit Or Loss Intangible Assets Other Than Goodwill

ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill

170000

eur

CY2021

ifrs-full

Impairment Loss Recognised In Profit Or Loss Intangible Assets Other Than Goodwill

ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill

0

eur

CY2020

ifrs-full

Impairment Loss Recognised In Profit Or Loss Intangible Assets Other Than Goodwill

ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill

0

eur

CY2022

ifrs-full

Adjustments For Sharebased Payments

AdjustmentsForSharebasedPayments

1447000

eur

CY2021

ifrs-full

Adjustments For Sharebased Payments

AdjustmentsForSharebasedPayments

1981000

eur

CY2020

ifrs-full

Adjustments For Sharebased Payments

AdjustmentsForSharebasedPayments

32160000

eur

CY2022

ifrs-full

Other Adjustments For Noncash Items

OtherAdjustmentsForNoncashItems

-665000

eur

CY2021

ifrs-full

Other Adjustments For Noncash Items

OtherAdjustmentsForNoncashItems

112000

eur

CY2020

ifrs-full

Other Adjustments For Noncash Items

OtherAdjustmentsForNoncashItems

346000

eur

CY2022

sev

Adjustments For Interest And Similar Income

AdjustmentsForInterestAndSimilarIncome

999000

eur

CY2021

sev

Adjustments For Interest And Similar Income

AdjustmentsForInterestAndSimilarIncome

-0

eur

CY2020

sev

Adjustments For Interest And Similar Income

AdjustmentsForInterestAndSimilarIncome

2000

eur

CY2022

sev

Adjustments For Interest And Similar Expense

AdjustmentsForInterestAndSimilarExpense

3321000

eur

CY2021

sev

Adjustments For Interest And Similar Expense

AdjustmentsForInterestAndSimilarExpense

4781000

eur

CY2020

sev

Adjustments For Interest And Similar Expense

AdjustmentsForInterestAndSimilarExpense

2040000

eur

CY2022

ifrs-full

Adjustments For Provisions

AdjustmentsForProvisions

274000

eur

CY2021

ifrs-full

Adjustments For Provisions

AdjustmentsForProvisions

2091000

eur

CY2020

ifrs-full

Adjustments For Provisions

AdjustmentsForProvisions

-526000

eur

CY2022

ifrs-full

Adjustments For Decrease Increase In Other Assets

AdjustmentsForDecreaseIncreaseInOtherAssets

-6773000

eur

CY2021

ifrs-full

Adjustments For Decrease Increase In Other Assets

AdjustmentsForDecreaseIncreaseInOtherAssets

-3760000

eur

CY2020

ifrs-full

Adjustments For Decrease Increase In Other Assets

AdjustmentsForDecreaseIncreaseInOtherAssets

-5766000

eur

CY2022

ifrs-full

Adjustments For Increase Decrease In Trade And Other Payables

AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables

2521000

eur

CY2021

ifrs-full

Adjustments For Increase Decrease In Trade And Other Payables

AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables

5218000

eur

CY2020

ifrs-full

Adjustments For Increase Decrease In Trade And Other Payables

AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables

322000

eur

CY2022

ifrs-full

Adjustments For Increase Decrease In Deposits From Customers

AdjustmentsForIncreaseDecreaseInDepositsFromCustomers

3240000

eur

CY2021

ifrs-full

Adjustments For Increase Decrease In Deposits From Customers

AdjustmentsForIncreaseDecreaseInDepositsFromCustomers

4286000

eur

CY2020

ifrs-full

Adjustments For Increase Decrease In Deposits From Customers

AdjustmentsForIncreaseDecreaseInDepositsFromCustomers

26448000

eur

CY2022

ifrs-full

Interest Paid Classified As Operating Activities

InterestPaidClassifiedAsOperatingActivities

251000

eur

CY2021

ifrs-full

Interest Paid Classified As Operating Activities

InterestPaidClassifiedAsOperatingActivities

436000

eur

CY2020

ifrs-full

Interest Paid Classified As Operating Activities

InterestPaidClassifiedAsOperatingActivities

561000

eur

CY2022

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

-139587000

eur

CY2021

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

-47141000

eur

CY2020

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

-1186000

eur

CY2022

ifrs-full

Purchase Of Intangible Assets Classified As Investing Activities

PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities

35000

eur

CY2021

ifrs-full

Purchase Of Intangible Assets Classified As Investing Activities

PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities

223000

eur

CY2020

ifrs-full

Purchase Of Intangible Assets Classified As Investing Activities

PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities

-0

eur

CY2022

ifrs-full

Purchase Of Property Plant And Equipment Classified As Investing Activities

PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

47203000

eur

CY2021

ifrs-full

Purchase Of Property Plant And Equipment Classified As Investing Activities

PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

1429000

eur

CY2020

ifrs-full

Purchase Of Property Plant And Equipment Classified As Investing Activities

PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

42000

eur

CY2022

ifrs-full

Cash Flows From Used In Investing Activities

CashFlowsFromUsedInInvestingActivities

-47238000

eur

CY2021

ifrs-full

Cash Flows From Used In Investing Activities

CashFlowsFromUsedInInvestingActivities

-1652000

eur

CY2020

ifrs-full

Cash Flows From Used In Investing Activities

CashFlowsFromUsedInInvestingActivities

-42000

eur

CY2022

ifrs-full

Proceeds From Issue Of Ordinary Shares

ProceedsFromIssueOfOrdinaryShares

25000

eur

CY2021

ifrs-full

Proceeds From Issue Of Ordinary Shares

ProceedsFromIssueOfOrdinaryShares

0

eur

CY2020

ifrs-full

Proceeds From Issue Of Ordinary Shares

ProceedsFromIssueOfOrdinaryShares

0

eur

CY2022

ifrs-full

Proceeds From Borrowings Classified As Financing Activities

ProceedsFromBorrowingsClassifiedAsFinancingActivities

0

eur

CY2021

ifrs-full

Proceeds From Borrowings Classified As Financing Activities

ProceedsFromBorrowingsClassifiedAsFinancingActivities

0

eur

CY2020

ifrs-full

Proceeds From Borrowings Classified As Financing Activities

ProceedsFromBorrowingsClassifiedAsFinancingActivities

10657000

eur

CY2022

ifrs-full

Proceeds From Issue Of Bonds Notes And Debentures

ProceedsFromIssueOfBondsNotesAndDebentures

28453000

eur

CY2021

ifrs-full

Proceeds From Issue Of Bonds Notes And Debentures

ProceedsFromIssueOfBondsNotesAndDebentures

0

eur

CY2020

ifrs-full

Proceeds From Issue Of Bonds Notes And Debentures

ProceedsFromIssueOfBondsNotesAndDebentures

0

eur

CY2022

ifrs-full

Payments For Debt Issue Costs

PaymentsForDebtIssueCosts

28000

eur

CY2021

ifrs-full

Payments For Debt Issue Costs

PaymentsForDebtIssueCosts

-0

eur

CY2020

ifrs-full

Payments For Debt Issue Costs

PaymentsForDebtIssueCosts

eur

CY2022

ifrs-full

Repayments Of Borrowings Classified As Financing Activities

RepaymentsOfBorrowingsClassifiedAsFinancingActivities

-0

eur

CY2021

ifrs-full

Repayments Of Borrowings Classified As Financing Activities

RepaymentsOfBorrowingsClassifiedAsFinancingActivities

2187000

eur

CY2020

ifrs-full

Repayments Of Borrowings Classified As Financing Activities

RepaymentsOfBorrowingsClassifiedAsFinancingActivities

2327000

eur

CY2022

ifrs-full

Payments Of Lease Liabilities Classified As Financing Activities

PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities

429000

eur

CY2021

ifrs-full

Payments Of Lease Liabilities Classified As Financing Activities

PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities

378000

eur

CY2020

ifrs-full

Payments Of Lease Liabilities Classified As Financing Activities

PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities

282000

eur

CY2022

ifrs-full

Cash Flows From Used In Financing Activities

CashFlowsFromUsedInFinancingActivities

83008000

eur

CY2021

ifrs-full

Cash Flows From Used In Financing Activities

CashFlowsFromUsedInFinancingActivities

138562000

eur

CY2020

ifrs-full

Cash Flows From Used In Financing Activities

CashFlowsFromUsedInFinancingActivities

44085000

eur

CY2022

ifrs-full

Increase Decrease In Cash And Cash Equivalents

IncreaseDecreaseInCashAndCashEquivalents

-103817000

eur

CY2021

ifrs-full

Increase Decrease In Cash And Cash Equivalents

IncreaseDecreaseInCashAndCashEquivalents

89769000

eur

CY2020

ifrs-full

Increase Decrease In Cash And Cash Equivalents

IncreaseDecreaseInCashAndCashEquivalents

42857000

eur

CY2022

ifrs-full

Effect Of Exchange Rate Changes On Cash And Cash Equivalents

EffectOfExchangeRateChangesOnCashAndCashEquivalents

1235000

eur

CY2021

ifrs-full

Effect Of Exchange Rate Changes On Cash And Cash Equivalents

EffectOfExchangeRateChangesOnCashAndCashEquivalents

-94000

eur

CY2020

ifrs-full

Effect Of Exchange Rate Changes On Cash And Cash Equivalents

EffectOfExchangeRateChangesOnCashAndCashEquivalents

0

eur

CY2021Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

132939000

eur

CY2020Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

43264000

eur

CY2019Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

407000

eur

CY2022Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

30357000

eur

CY2021Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

132939000

eur

CY2020Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

43264000

eur

CY2022

ifrs-full

Disclosure Of General Information About Financial Statements Explanatory

DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 1. </td><td style="vertical-align: top; width: 96%;"> General information </td></tr> </tbody></table> Sono Group N.V. (“Sono N.V.” or the “Company”) is registered in the business register (Netherlands Chamber of Commerce) and its corporate seat is in Amsterdam. In November 2021, the Company successfully completed an initial public offering (IPO) and became listed on the Nasdaq Stock Market (“Nasdaq”), traded under the ticker symbol “SEV” since November 17, 2021. On December 11, 2023, Sono N.V. received notice from the Nasdaq Hearings Panel that the Company’s ordinary shares will be delisted from the Nasdaq. See note 9.7.6 Nasdaq suspension of trading of shares and delisting. The Company has its business exclusively in Germany as the management is located there and the business address is Waldmeisterstraße 76, 80935 Munich, Germany (trade register number: 80683568). Sono N.V.’s sole and wholly-owned subsidiary, Sono Motors GmbH (“Sono Motors”), is registered in the commercial register (Handelsregister) at the local court (Amtsgericht) of Munich, Germany, under HRB 224131. Sono Motors’ registered headquarters is Waldmeisterstraße 76, 80935 Munich, Germany. Sono N.V. is the ultimate parent of the Group. Hereinafter, Sono N.V. and its consolidated subsidiary collectively are referred to as the “Sono Group”, or the “Group”, “Management”, “we” and “us”. Sono Group intended to develop and manufacture electric vehicles with integrated solar panels (the “Sion passenger car program). In addition, it planned to license its solar technology to other Original Equipment Manufacturers (OEMs). However, on February 24, 2023, Sono Group announced the decision to terminate the Sion passenger car program and to pivot the business model to exclusively retrofitting and integrating Sono Group’s solar technology onto third party vehicles due to lack of available funding. As this decision was only made on February 24, 2023, the restructuring constitutes a non-adjusting subsequent event. For further information on this please see note 9.7.1. Termination of the Sion passenger car program. On May 15, 2023, Sono Group filed for self-administered insolvency, see note 9.7.2 Filing for insolvency.

CY2022

ifrs-full

Disclosure Of Basis Of Preparation Of Financial Statements Explanatory

DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 2. </td><td style="vertical-align: top; width: 96%;"> Basis of preparation of consolidated financial statements </td></tr> </tbody></table> The consolidated financial statements of Sono Group have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB), and are presented in euro, which is also the Group’s functional currency. Unless otherwise stated, all amounts are presented in thousands of euros (“kEUR”). The consolidated balance sheet as of December 31, 2021 was derived from audited financial statements although certain amounts have been reclassified to conform to the 2022 presentation. The significant accounting policies adopted in the preparation of these consolidated financial statements are described below. These accounting policies have been consistently applied to all years presented except for the reclassification mentioned above. The Group determines the functional currency of each entity, and items included in the financial statements of each entity are measured using that functional currency. Foreign currency transactions are initially translated at the spot rate applicable between the functional currency and the foreign currency on the date of the transaction. Monetary assets and liabilities in foreign currencies are translated to the functional currency using the prevailing rate at the reporting date. Foreign currency exchange differences are recognized in profit or loss. The preparation of consolidated financial statements requires the use of certain accounting estimates. The areas that require a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements, are disclosed below. The statements of income or loss were prepared using the cost of sales method. All figures shown are rounded, so minor discrepancies may arise from addition of these amounts. These consolidated financial statements are prepared on a historical cost basis, except where certain assets or liabilities are held at amortized cost or at fair value as described in the accounting policies, and under the going concern assumption. The going concern assumption contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. The consolidated financial statements do not reflect any adjustments relating to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary if the Group is unable to continue as a going concern. For the significant accounting judgments, estimates and assumptions made by Management regarding the going concern, see note 4.12.1 Going concern. The consolidated financial statements as of December 31, 2022, have been authorized by the management board on December 22, 2023. Standards issued but not yet effective Certain new accounting standards and interpretations have been published that are not mandatory for the consolidated financial statements as of December 31, 2022, and have not been early adopted by Sono Group. These standards are not expected to have a material impact on Sono Group’s consolidated financial statements in the current or future reporting periods and on foreseeable future transactions. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="border-width: 1px; border-style: solid; border-color: black black rgb(0, 0, 0); vertical-align: middle; width: 65%;"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 35%; border-top: 1px solid black; border-right: 1px solid black;"> Mandatory for fiscal years beginning on or after </td></tr> <tr><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 65%; border-left: 1px solid black; border-right: 1px solid black;"> IAS 1 Non-current liabilities with covenants (Amendments) </td><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 35%; border-right: 1px solid black;"> January 1, 2023 </td></tr> <tr><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 65%; border-left: 1px solid black; border-right: 1px solid black;"> IAS 1 and IFRS Practice Statement 2 Disclosure of accounting policies (Amendments) </td><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 35%; border-right: 1px solid black;"> January 1, 2023 </td></tr> <tr><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 65%; border-left: 1px solid black; border-right: 1px solid black;"> IAS 8 Definition of accounting estimates (Amendments) </td><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 35%; border-right: 1px solid black;"> January 1, 2023 </td></tr> <tr><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 65%; border-left: 1px solid black; border-right: 1px solid black;"> IAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments) </td><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 35%; border-right: 1px solid black;"> January 1, 2023 </td></tr> <tr><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 65%; border-left: 1px solid black; border-right: 1px solid black;"> IFRS 17 Insurance contracts </td><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 35%; border-right: 1px solid black;"> January 1, 2023 </td></tr> <tr><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 65%; border-left: 1px solid black; border-right: 1px solid black;"> IAS 1 Classification of liabilities as current or non-current (Amendments) </td><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 35%; border-right: 1px solid black;"> January 1, 2024 </td></tr> <tr><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 65%; border-left: 1px solid black; border-right: 1px solid black;"> IAS 7 and IFRS 7 supplier finance arrangements (Amendments) </td><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 35%; border-right: 1px solid black;"> January 1, 2024 </td></tr> <tr><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 65%; border-left: 1px solid black; border-right: 1px solid black;"> IFRS 16 Leases on sale and leaseback (Amendments) </td><td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 35%; border-right: 1px solid black;"> January 1, 2024 </td></tr> </tbody></table> Standards adopted in 2022 All Standards or amendments made to the existing Standards that have been issued by the International Accounting Standards Board and which were effective by January 1, 2022, were not applicable or material to the consolidated financial statements of the Group.

CY2022

ifrs-full

Disclosure Of Basis Of Consolidation Explanatory

DisclosureOfBasisOfConsolidationExplanatory

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 3. </td><td style="vertical-align: top; width: 96%;"> Basis of consolidation </td></tr> </tbody></table> The consolidated financial statements reflect the assets, liabilities and results of operations of Sono N.V. and its wholly-owned subsidiary Sono Motors, over which Sono N.V. has control. Control over an entity exists when Sono N.V. is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. The controlled subsidiary, Sono Motors, is fully consolidated from the date on which control is transferred to Sono N.V. On May 19, 2023, Sono N.V. lost control of Sono Motors due to the opening of the self-administration proceedings and the appointment of a custodian (Sachwalter). After this event, Sono N.V. no longer had the power to direct the activities of Sono Motors. In 2023, the results of the Sono Motors will be consolidated up until the loss of control and a deemed disposal of Sono Motors investment will be recognized in Sono N.V. For further detail on the loss of control see note 9.7.3 Loss of control. The fiscal year of both Group entities corresponds to the calendar year ending December 31. The assets and liabilities of both companies included in the consolidated financial statements are recognized in accordance with the uniform accounting policies used within the Sono Group, which complies with IFRS as issued by the IASB. The consolidation process involves adjusting the items in the separate financial statements of the parent and its subsidiary and presenting them as if they were those of a single economic entity. Therefore, all intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Sono Group are eliminated upon consolidation. Deferred taxes, if any, are recognized for consolidation adjustments, and deferred tax assets and liabilities are offset where taxes are levied by the same tax authority and have the same maturity.

CY2022

sev

Disclosure Of Summary Of Significant Accounting Policies Explanatory

DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4. </td><td style="vertical-align: top; width: 96%;"> Significant accounting policies </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.1 </td><td style="vertical-align: top; width: 96%;"> Revenue </td></tr> </tbody></table> Sono Group recognizes revenues primarily from the integration of Sono Motors patented solar technology across other transportation platforms and from the Sono app, which provides an in-app booking and payment system and optional additional insurance. Revenues are recognized when control of the goods and services is transferred to the customer, being generally when the customer gains the ability to direct the use of the goods and services and obtains substantially all of the remaining benefits from them. The amount of revenue recognized equals the amount of consideration the Group expects to receive in exchange for the goods and services. Sono Group acts as a principal in all sales transactions because it has control over the goods and services before transferring control to customers. A receivable is recognized when the goods and services are delivered or are ready for use as this is the point in time that the consideration is unconditional because only the passage of time is required before payment is due. Goods and services transferred are accounted for as separate performance obligations if they are distinct (i.e., the customer can benefit from the goods or services on its own or together with other resources readily available to the customer and the promise to transfer the good or service is separately identifiable from other promises in the contract). Performance obligations may be satisfied over time or at a point in time. Performance obligations are satisfied over time when the customer simultaneously receives and consumes the benefits resulting from the Group’s performance as the Group performs, when the Group creates or enhances an asset while the customer controls it or when the Group’s performance does not create an asset with an alternative use to the Group and the Group has an enforceable right to payment for performance completed to date. For such performance obligations, the Group recognizes revenue in line with the progress towards complete satisfaction of the performance obligation. While the information required to measure directly and faithfully the output transferred to the customer to date is not readily available, the work required to satisfy the Group’s performance obligations usually has a direct relation to satisfaction progress. Therefore, progress is measured based on the Group’s input in relation to the total amount of input the Group expects is necessary to fulfill the performance obligation, (i.e., on a cost-to-cost basis). Performance obligations that are not satisfied over time are satisfied at a point in time. Such obligations are satisfied when the customer obtains control of the asset or service, typically when the customer accepts delivery of the integrated asset or in-app services are ready for use by the customer. Contract liabilities are the obligations of the Company to transfer goods to a customer for which the Company has received consideration from the customer. If a customer pays consideration before the Company transfers goods, a contract liability is recognized. Contract liabilities are recognized as revenue when the Company performs its performance obligations under the contract. Sono Group N.V. expects to recognize revenue within the next 12 months; therefore, it is classified as a current liability. Transaction prices do not include any variable amounts or significant financing components. Payment generally is due within 30 days after Sono Group has fulfilled its performance obligation. Regarding the treatment of advance payments from customers, please refer to note 4.8 Advance payments received from customers. No significant judgment is required to assess the timing of satisfaction of the Group’s performance obligations, the transaction price or the amounts allocated to distinct performance obligations. Obligations regarding returns or warranties do not arise from revenues. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.2 </td><td style="vertical-align: top; width: 96%;"> Grants from government agencies and similar bodies </td></tr> </tbody></table> Sono Group receives grants from government agencies and similar bodies like the European Union for participation in specific development projects. The grants are recognized when there is reasonable assurance that the grant will be received, and all grant conditions will be met. If grant funds are received prior to qualifying expenses being incurred or assets purchased, they are deferred and recognized in other liabilities. If the funds reimburse expenses and have been received, the liability is amortized into other operating income on a systematic basis over the period in which the Group incurs the corresponding expenses. If the funds reimburse purchased assets, the liability is reduced with a corresponding amount deducted from the asset’s carrying amount upon recording of the qualified asset. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.3 </td><td style="vertical-align: top; width: 96%;"> Financial instruments </td></tr> </tbody></table> Initial recognition A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Sono Group initially recognizes financial instruments when it becomes party to the contractual provisions of the instrument. Regular way purchases and sales of financial assets are recognized on settlement date (i.e., the date that an asset is delivered to or by an entity). Offsetting of financial assets and financial liabilities Financial assets and liabilities are only offset if offsetting the amounts is legally enforceable at the current time and if there is an actual intention to offset. In general, the Group does not offset financial assets and liabilities and no material offsetting potential exists. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.3.1 </td><td style="vertical-align: top; width: 96%;"> Financial assets </td></tr> </tbody></table> Initial measurement Sono Group’s financial assets include cash and cash equivalents, security deposits and other financial receivables. At initial recognition, Sono Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition of the financial asset. Subsequent measurement After the initial measurement, financial assets are subsequently classified into one of the following categories: <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> > </td><td style="vertical-align:top;width:90.9%;"> financial assets at fair value through profit or loss (FVTPL); </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> > </td><td style="vertical-align:top;width:91%;"> financial assets at fair value through other comprehensive income (FVOCI, debt instruments); </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> > </td><td style="vertical-align:top;width:91%;"> financial assets at fair value through other comprehensive income (FVOCI, equity instruments); and </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> > </td><td style="vertical-align:top;width:90.9%;"> financial assets at amortized cost (AC). </td></tr> </tbody></table> The classification depends on the financial asset’s contractual cash flow characteristics and the business model (‘hold to collect’, ‘hold to collect and sell’ and ‘other’) for managing them. The cash flow characteristics are assessed at an instrument level, whereas the business model is assessed on portfolio level. Under the business model ‘hold to collect’, the Group holds a financial instrument only to collect contractual cash flows. Under the business model ‘hold to collect and sell’, the Group would hold a financial instrument both to collect contractual cash flows and to receive economic benefits from selling these instruments. All other debt instruments would be held under the business model ‘other’. Debt instruments that are held under the business model ‘hold to collect’, where those contractual terms give rise to cash flows that are solely payments of principal and interest (SPPI) on the outstanding principal amount, are measured at amortized cost. Financial assets that are held under the business model ‘hold to collect and sell’, where the SPPI criterion is met, are measured at FVOCI. All other debt instruments are measured at FVTPL. Derivatives are instruments that are always measured at FVTPL Additionally, IFRS 9 allows for optional measurement at FVTPL if using the option significantly reduces a measurement or recognition inconsistency (accounting mismatch). Sono Group does not use this option. Equity instruments are measured at FVTPL, because they do not meet the SPPI criterion. However, if they are not held for trading and the Group uses the FVOCI option upon recognition, equity instruments may be measured at FVOCI. The Group does not use the FVOCI option. As of the reporting date, all financial assets are to be measured at amortized cost as the Group only holds debt instruments and these are held within the business model ‘hold to collect’ and have passed the SPPI-test. Financial assets at amortized cost are subsequently measured using the effective interest rate (EIR) method and are subject to impairment. Gains and losses from derecognition, modification, and interest income are recognized in profit or loss (interest and similar income/expense). Changes in the loss allowance and any impairments are recognized in profit or loss (impairment reversals/(losses) on financial assets). Derecognition Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the Group has transferred substantially all risks and rewards of ownership. Impairment IFRS 9 requires recognizing expected credit losses for debt financial assets measured at amortized cost or at FVOCI, lease receivables and contract assets. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that Sono Group expects to receive, discounted at the original EIR. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. For the calculation of impairment losses, IFRS 9 distinguishes between the general approach and the simplified approach. Under the general approach, financial assets are allocated to one of three stages. Sono Group generally presumes all financial assets that are 30 days past due to have a significant increase in credit risk and accounts for expected losses over the remaining lifetime of those financial assets. For financial assets not yet credit-impaired at initial recognition, expected credit losses (ECLs) are provided for credit losses that result from default events that are possible within the next 12 months (12-month ECL, Stage 1). In subsequent measurement, for credit exposures for which there has not been a significant increase in credit risk since initial recognition, 12-month ECL are provided. For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the default (lifetime ECL, Stage 2). Financial assets with objective evidence of impairment are allocated to Stage 3, for which also lifetime expected credit losses are calculated. Sono Group applies the general approach unless the simplified approach is required. The simplified approach is required for trade receivables or contract assets resulting from transactions within the scope of IFRS 15 that do not contain a significant financing component. Under the simplified approach, the loss allowance is always measured over the remaining life of the exposure (lifetime ECL, Stage 2). In addition, the simplified approach also requires loss allowances in case an objective indication of default is present (credit-impaired financial assets; Stage 3). Sono Group decided to test all financial assets, regardless of their maturity, individually for expected credit loss, using reasonable and supportable historic and forward-looking information. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.3.2 </td><td style="vertical-align: top; width: 96%;"> Financial liabilities </td></tr> </tbody></table> Initial measurement Sono Group’s financial liabilities include lease liabilities, loans from private investors, convertible debentures (host contract and embedded derivatives), and trade and other payables. Regarding lease liabilities, please refer to note 4.6.2 Lease liabilities. Sono Group analyzes all contracts to determine whether the underlying contracts are debt or equity. All financial liabilities in the scope of IFRS 9 are initially measured at their fair value minus, in the case of financial liabilities not at FVTPL, transaction costs that are directly attributable to the issue of the financial liabilities. In case of financial liabilities at FVTPL, transaction costs are directly recognized in profit or loss. When the fair value of the financial liabilities differs from the transaction price at initial recognition, and the fair value is not evidenced by a quoted price or based on a valuation technique that uses data only from observable markets, Sono Group adjusts the measurement to defer this difference (“deferred day-one profit or loss”). IFRS requires that a compound financial instrument, i.e., a financial instrument containing both equity and debt instruments, shall be split into the equity instrument and the debt instrument upon initial recognition. For a financial instrument that grants a conversion right, classification of any component as equity instrument is only allowed if the conversion features of the loan lead to a conversion of a fixed amount into a fixed number of shares. Some contracts do not only contain a single debt instrument but both a non-derivative host and a derivative, such that some of the cash flows of the combined instrument vary in a way similar to a standalone derivative (so called “hybrid contracts”). A derivative is a financial instrument or contract within the scope of IFRS 9 whose value changes in response to the change of a specific underlying, that requires no or only a comparably small initial investment, and that is settled at a future date. For hybrid contracts that contain a debt instrument as host, IFRS require that the embedded derivative be separated (“bifurcated”) from the host and accounted for as a separate derivative if (a) the economic characteristics and risks of the embedded derivative are not closely related to the economic characteristics of the host, and (b) a separate instrument with the same terms as the embedded derivative would meet the definition of a derivative, and (c) the hybrid contract is not measured at FVTPL. Bifurcation takes place at initial recognition and a reassessment of the bifurcation requirement only occurs if there is a change in the terms of the contract that significantly modifies the cash flows. Alternatively, IFRS allows for an optional classification of a financial liability measured at FVTPL if a contract contains one or more embedded derivatives, unless the embedded derivative(s) do(es) not significantly modify the contractual cash flows or it is clear with little or no analysis at the time of the contract’s first recognition that a separation of the embedded derivatives is prohibited (“FVTPL option”). Accordingly, if the FVTPL option is exercised, bifurcation is not required. In the current and previous financial years, Sono Group has identified two kinds of hybrid financial instruments that contain a debt instrument as the host as well as embedded derivatives: Mandatory Convertible Notes that were issued in 2020 and convertible debentures that were issued in December 2022. For each of these contracts, the conversion rights were assessed as a debt instrument, because the conversion rights do not grant the right to convert a fixed amount into a fixed number of shares. For the Mandatory Convertible Notes, the Group exercised the FVTPL option. Hence, the whole hybrid contract was accounted for at FVTPL. For the 2022 convertible debentures, bifurcation was performed for the host contract, on the one hand, and the embedded derivatives, on the other hand. For each tranche, the host contract was accounted for at amortized cost, while the embedded derivatives were accounted for at FVTPL. As the embedded derivatives are interdependent and as such share closely related economic characteristics and the same risk exposure, they were combined for measurement purposes. Furthermore, at initial recognition, the fair value of the convertible debentures differed from their transaction price, so a day-one loss was deferred upon initial recognition to account for this difference. For an explanation of the characteristics of the convertible debentures and the associated accounting estimates, see note 4.12.2 Convertible debentures. Subsequent measurement The measurement of financial liabilities of Sono Group depends on their classification as follows: <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 1. </td><td style="vertical-align: top; width: 96%;"> Financial liabilities at FVTPL: After initial recognition, these liabilities are measured at fair value. Gains and losses are recognized in profit or loss (interest and similar income/expense). </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 2. </td><td style="vertical-align: top; width: 96%;"> Financial liabilities measured at amortized cost: After initial recognition, these liabilities are measured at amortized cost using the EIR method. Amortized cost is calculated by considering all fees and points paid or received between parties to the contract that are an integral part of the EIR, transaction costs, and all other premiums or discounts that are an integral part of the EIR. Amortization according to the EIR method is included in interest expenses in profit or loss. </td></tr> </tbody></table> Initial recognition of deferred day-one losses is determined individually and matches the time of recognition of the associated financial instrument. The amortization of the deferred day-one losses takes place to the extent that it arises from a change in a factor (including time) that market participants would consider in setting a price. The deferred day-one losses from the convertible debentures are amortized pro rata on a straight-line basis over the time horizon of expected conversions. As of the end of the reporting period, conversions were expected until the end of May 2023. According to management's assessment of the facts and circumstances, the main important factor is the timing of the conversions. Based on the assumed conversion schedule as of December 31, 2022, these were assumed to take place constantly until the end of May 2023. As a result, a linear amortization until the end of May 2023 was concluded to be most appropriate. The amortization amounts of the deferred day-one losses are included in interest and similar expenses. Derecognition A financial liability is derecognized when the obligation under the liability is discharged or canceled or expires. When an existing financial liability is replaced by another one from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference between the carrying amount of a financial liability (or part of a financial liability) extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss. Terms are substantially different if the discounted present value of the cash flows under the new terms, considering the net effect of fees between borrower and lender and discounted using the original effective interest rate, is at least 10 per cent different from the discounted present value of the remaining cash flows of the original financial liability. When the expected cash flows of an existing financial liability are renegotiated or otherwise modified and the renegotiation or modification do not result in derecognition of the financial liability, the amortized cost of the liability is recalculated. When Sono Group revises its estimates of payments it adjusts the amortized cost of the financial liability to reflect the actual and revised estimated contractual cash flows. In both cases, amortized cost is recalculated as the present value of the (updated) estimated contractual cash flows, using the original effective interest rate. Any resulting catch-up adjustment is recognized in profit or loss. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.4 </td><td style="vertical-align: top; width: 96%;"> Intangible assets </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.4.1 </td><td style="vertical-align: top; width: 96%;"> Internally generated intangible assets </td></tr> </tbody></table> In accordance with IAS 38, research activities undertaken with the prospect of gaining new scientific or technical knowledge and understanding are expensed as incurred. In the current and prior periods, Sono Group has not undertaken any research activities. Development costs for future series products and other internally generated intangible assets may be capitalized at cost if they are directly attributable to the design and testing of identifiable and unique products controlled by Sono Group and the criteria of IAS 38.57 are met. Capitalized development costs then must include all direct costs that are attributable to the development process. If the criteria for recognition of assets are not met, the expenses are recognized in profit or loss in the year in which they are incurred. As of the end of the reporting period as well as in previous years, the criteria for capitalization of development costs have not been met. Consequently, all development costs were recognized in profit or loss as incurred. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.4.2 </td><td style="vertical-align: top; width: 96%;"> Acquired intangible assets </td></tr> </tbody></table> Acquired intangible assets are recognized when received and are initially measured at cost and amortized over their useful life using the straight-line method. Subsequent measurement Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. The recognition of impairment losses requires the prior identification of triggering events. In 2022, there was a triggering event and hence an impairment test was performed on intangible assets. For details on the impairment test and triggering event see note 4.12.3 Impairment test of assets. There were no triggering events identified in prior periods. Intangible assets with finite useful lives are amortized over their useful life, generally using the straight-line method. The amortization period and the amortization method for an intangible asset with a finite useful life are reviewed at least annually at each fiscal year end. Changes in the expected useful life or the expected pattern of consumption of future economic benefits are accounted for prospectively. Amortization of an intangible asset is recognized in profit or loss in accordance with the function of the intangible asset. Intangible assets are amortized using the straight line-method over the useful life as displayed in the below table: <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="1" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Website </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="1" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Software </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 70%;"> Useful life (years) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;">3 - 4</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;">1 - 5</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> Gains or losses arising from derecognition of an intangible asset are measured as the difference between the net disposal proceeds and the carrying amount of the asset and are recognized in profit or loss in the period in which the asset is derecognized. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.5 </td><td style="vertical-align: top; width: 96%;"> Property, plant and equipment </td></tr> </tbody></table> Property, plant and equipment are stated at cost less accumulated depreciation and impairments. These costs also comprise the costs for replacement parts, which are recognized at the time they are incurred, providing they meet the recognition criteria. All other repair and maintenance costs are expensed as incurred. Depreciation begins when the asset is available for use. Advance payments to suppliers to produce technical equipment and machinery, that are capitalized, are not depreciated until available for use. Property, plant and equipment are depreciated using the straight line-method over the useful life as displayed in the below table: <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="1" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Equipment / Hardware </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 85%;"> Useful life (years) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;">3 - 13</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> Impairment losses on property, plant and equipment are recognized in accordance with IAS 36 if the recoverable amount of the respective asset has fallen below the carrying amount. Recoverable amount is the higher of value in use and fair value less costs to sell. If the reasons for impairments recognized in previous years no longer apply, the impairment losses are reversed up to a maximum of the amount that would have been determined if no impairment loss had been recognized. The recognition of impairment losses requires the prior identification of triggering events. In 2022, Sono Group considered the significant increase in interest rates during the second half of 2022, among other possible triggering events for impairment, a triggering event and hence an impairment test was performed on property, plant and equipment. For details on the impairment test and triggering event see note 4.12.3 Impairment test of assets. For details on recognized impairments or reversals of earlier impairments in the reporting period, please refer to note 7.2 Property, plant and equipment. Property, plant and equipment are derecognized upon disposal or when no further economic benefits are expected from their continued use or sale. The gain or loss on derecognition is determined as the difference between the net disposal proceeds and the carrying amount and recognized in profit or loss in the period in which the item is derecognized. The residual values of the assets, useful lives and depreciation methods are reviewed at the end of each fiscal year and any changes are accounted for prospectively. The residual values of the assets are generally considered to be zero. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.6 </td><td style="vertical-align: top; width: 96%;"> Leases </td></tr> </tbody></table> Applying IFRS 16, at inception of a contract, Sono 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. For the periods presented the Company did not have any contracts as the lessor. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.6.1 </td><td style="vertical-align: top; width: 96%;"> Right-of-use assets </td></tr> </tbody></table> Sono Group recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received as well as any estimated costs to be incurred by the lessee for dismantling and removing the underlying asset. Unless Sono Group is reasonably certain to obtain ownership of the leased asset at the end of the lease term, the recognized right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life, and the lease term. Right-of-use assets are subject to impairment according to IAS 36. In 2022, there was a triggering event and hence an impairment test was performed on property, plant and equipment. For details on the impairment test and triggering event see note 4.12.3 Impairment test of assets. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.6.2 </td><td style="vertical-align: top; width: 96%;"> Lease liabilities </td></tr> </tbody></table> At the commencement date of the lease, Sono Group recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by Sono Group and payments of penalties for terminating a lease, if the lease term reflects Sono Group exercising the option to terminate. The variable lease payments that do not depend on an index or a rate are recognized as expenses in the period in which the event or condition that triggers the payment occurs. To calculate the present value of lease payments, Sono Group uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the in-substance fixed lease payments or a change in the assessment of whether an option to purchase the underlying asset will be executed with reasonable certainty. When the lease liability is remeasured, a corresponding adjustment is made to the carrying amount for 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. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.6.3 </td><td style="vertical-align: top; width: 96%;"> Short-term leases and leases of low-value assets </td></tr> </tbody></table> Sono Group applies the short-term lease recognition exemption to its short-term leases of buildings and cars (i.e., leases that have a lease term of twelve months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered of low value. Lease payments on short-term leases (contracts with a term of twelve months or less) and leases of low-value assets (Sono Group threshold of fair value of leased asset < kEUR 5) are recognized as expenses on a straight-line basis over the lease term. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.7 </td><td style="vertical-align: top; width: 96%;"> Cash and cash equivalents </td></tr> </tbody></table> Cash and cash equivalents include bank balances, deposits and cash in transit with an original maturity of three months or less. Cash and cash equivalents are measured at amortized cost and are subject to the impairment requirements of IFRS 9. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.8 </td><td style="vertical-align: top; width: 96%;"> Advance payments received from customers </td></tr> </tbody></table> Advance payments received from customers for Sion electrical vehicles were recognized as liabilities at the time the cash was collected by Sono Group. As of period end, Sono Group intended to begin delivering its Sion electrical vehicles to customers after the start of production, which was expected to be in the first quarter of 2024. Therefore, all advance payments are shown as noncurrent, even though customers may be able to cancel their contract (depending on the general terms in some cases cancellation is possible within the next 12 months) and demand the money back. Due to an original term of the advance payments which is more than 12 months, the advance payments include a significant financing component. The compounding effect is recognized in interest expense and increases the advance payments received from customers. Sales revenues from advance payments received from customers were planned to be recognized in event of delivery of the car. Therefore, the advance payments were accounted for in accordance with IFRS 15. However, with the termination of the Sion (see note 9.7.1 Termination of Sion passenger car program) the advance payments will be accounted for in accordance with IFRS 9 in subsequent periods. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.9 </td><td style="vertical-align: top; width: 96%;"> Provisions </td></tr> </tbody></table> Provisions for bonus and settlement payments or any other obligations are recognized when the group has a present legal or constructive obligation as a result of past events, if it is probable that an outflow of resources will be required to settle the obligation, and if the amount can be reliably estimated. Provisions are not recognized for future operations. Moreover, provisions are recognized when Sono Group determines that it has a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it (onerous contract). Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the end of the reporting period. Provisions for onerous contracts are measured at the present obligation under the contract, (i.e., the lower of the cost of fulfilling the contract and any compensations or penalties arising from failure to fulfill it). Provisions are discounted when the time value of money is material, however, the time value of money was not material for the provisions recognized. As of December 31, 2022, and 2021, there were no provisions that were discounted. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.10 </td><td style="vertical-align: top; width: 96%;"> Taxes </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.10.1 </td><td style="vertical-align: top; width: 96%;"> Current tax assets and liabilities </td></tr> </tbody></table> Current tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities based on the tax rates and tax laws that are enacted or substantively enacted at the end of the reporting period. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.10.2 </td><td style="vertical-align: top; width: 96%;"> Deferred taxes </td></tr> </tbody></table> Deferred tax is recognized using the liability method on temporary differences as of the end of the reporting period between the carrying amounts of assets and liabilities and their tax bases. Deferred tax liabilities are recognized for all taxable temporary differences. The only exception is if the deferred income tax arises from initial recognition of an asset or liability in a transaction other than a business combination which, at the time of the transaction, affects neither accounting profit or loss nor taxable profit or loss. Deferred tax liabilities are recognized for all taxable temporary differences associated with investments in subsidiaries and associates, except where the Group is able to control the reversal of the temporary differences and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets are recognized for deductible temporary differences and to the extent that it is probable that future taxable income will allow the deferred tax asset to be realized. Deferred tax assets and deferred tax liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized, or the liability is settled based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax assets may only be recognized up to the amount of the deferred tax liabilities as it is not sufficiently probable that future taxable profit will be available against which they can be utilized. If transactions and other events are recognized directly in equity, any related taxes on income are also recognized directly in equity. As transaction costs are recognized in the capital reserve, corresponding (deferred) tax effects are recognized partly due to the loss situation of Sono Group and the fact that deferred taxes for losses carried forward were partly recognized at the level of Sono N.V. Deferred tax assets and deferred tax liabilities are offset if there is a legally enforceable right to offset current tax assets and current tax liabilities and these relate to income taxes levied by the same tax jurisdiction. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.10.3 </td><td style="vertical-align: top; width: 96%;"> Tax losses carried forward </td></tr> </tbody></table> Based on management’s estimation, a deferred tax asset is recognized for the tax losses carried forward to the extent that it is probable that future taxable profit will be available against which the unused tax losses and unused tax credits can be utilized. Only up to 60% of the Group’s annual taxable income, to the extent such taxable income exceeds kEUR 1,000, may be offset against tax loss carryforwards. The remaining 40% of the taxable income is subject to corporate income and trade tax under the so-called minimum taxation rules. Annual taxable income for corporate income tax and trade tax purposes of up to kEUR 1,000 could fully be offset against tax losses carried forward. For further information regarding the tax losses carried forward see note 4.12.9 Recoverability of deferred tax assets in relation to loss carryforwards. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.11 </td><td style="vertical-align: top; width: 96%;"> Share-based payment </td></tr> </tbody></table> The Group has entered into the following types of share-based transactions, each accounted for in accordance with IFRS 2 as described below: <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> a) </td><td style="vertical-align:top;width:91%;"> equity-settled share-based payment transactions, and </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> b) </td><td style="vertical-align:top;width:91%;"> transactions in which the Group receives or acquires services and the terms of the arrangement provide either the Group or the supplier of those services with a choice of whether the Group settles the transaction in cash (or other assets) or by issuing equity instruments. </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.11.1 </td><td style="vertical-align: top; width: 96%;"> Equity-settled </td></tr> </tbody></table> For equity-settled share-based payment transactions, on grant date, Sono Group initially measures the fair value of the services received by reference to the fair value of the equity instruments granted. Sono Group recognizes the fair value of the services as expenses and a corresponding increase in equity when the services are received. Vesting conditions, other than market conditions, are not considered when estimating the fair value of the equity instruments at the measurement date. Instead, vesting conditions, other than market conditions, are considered by adjusting the number of equity instruments included in the measurement of the transaction amount. Market conditions and non-vesting conditions are considered when estimating the fair value of the equity instruments granted. If Sono Group and the supplier of services did not agree on service conditions and the supplier of services is unconditionally entitled to the equity instruments, Sono Group presumes that the services have been received on grant date and recognizes the services received in full, with a corresponding increase in equity. If Sono Group and the supplier of services did agree on service conditions, the Group accounts for the services as they are rendered by the supplier during the vesting period, with a corresponding increase in equity. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.11.2 </td><td style="vertical-align: top; width: 96%;"> Choice of settlement (Sono Group) </td></tr> </tbody></table> For transactions in which the terms of the arrangement provide Sono Group with a choice of settlement, Sono Group determines whether it has a present obligation to settle in cash. Sono would have an obligation to settle in cash if the choice of settlement in equity instruments has no commercial substance, or Sono Group had a past practice or a stated policy of settling in cash, or generally settles in cash whenever the counterparty asks for cash settlement. Management determined that Sono Group does not have an obligation to settle in cash for these types of transactions (i.e., employee participating programs) and therefore accounts for these arrangements as equity-settled share-based payment transactions (refer to note 4.11.1 Equity-settled). Upon settlement: <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> a) </td><td style="vertical-align:top;width:91%;"> if Sono Group elects to settle in cash, the cash payment is accounted for as the repurchase of an equity interest, i. e. as a deduction from equity, </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> b) </td><td style="vertical-align:top;width:91%;"> if Sono Group elects to settle by issuing equity instruments, no further accounting is required and </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> c) </td><td style="vertical-align:top;width:91%;"> if Sono Group elects the settlement alternative with the higher fair value, as at the date of settlement, Sono Group recognizes an additional expense for the excess value given, i. e. the difference between the cash paid and the fair value of the equity instruments that would otherwise have been issued, or the difference between the fair value of the equity instruments issued and the amount of cash that would otherwise have been paid, whichever is applicable. </td></tr> </tbody></table> For further details, please refer to note 9.3. Remuneration based on shares (share-based payment). <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;">4.12 </td><td style="width: auto;"> Significant accounting judgments, estimates and assumptions </td></tr> </tbody></table> The preparation of consolidated financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions that affect the reported amounts in the financial statements. Management continually evaluates its judgments and estimates in relation to assets, liabilities, contingent liabilities, and expenses. Management bases its judgments and estimates on historical experience and on other various factors it believes to be reasonable under the circumstances, the result of which forms the basis of the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions and conditions and may materially affect the financial results or the financial position reported in future periods. In the process of applying the accounting policies, management has made the following judgments, which have the most significant effect on the amounts recognized in the consolidated financial statements. <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> 4.12.1 </td><td style="width: auto; vertical-align: bottom;"> Going concern </td></tr> </tbody></table> Management assessed Sono Group’s ability to continue as a going concern, evaluating whether there are conditions and events, considered in the aggregate, that raise substantial doubt about its ability to continue as a going concern using all information available about the future, focusing on the twelve-month period following the issuance date of the consolidated financial statements. Historically, Sono Group financed its operations primarily through capital raises and loans from shareholders and private investors (including its IPO in November 2021) as well as through advance payments received from customers. Since inception, Sono Group has incurred recurring losses and negative cash flows from operations. The accumulated deficit amounts to kEUR 330,778 and the negative equity totals kEUR 43,513 as of December 31, 2022. During the second half of 2022, attempts to raise additional financing through equity offerings failed due to deteriorating market conditions, investor sentiment and other factors. On December 7, 2022, the Company issued convertible debentures to Yorkville Advisors Global LP (Yorkville) with an aggregate nominal amount of kUSD 31,100 (kEUR 29,485). Given that this amount was insufficient to realize serial production and against the backdrop of otherwise unfavorable market conditions, Sono Group announced a special community campaign on December 8, 2022, with the goal of raising approximately kEUR 105,000 principally by means of additional prepayments from customers and/or additional investor financing. The campaign was not successful and hence no additional financing was raised. Consequently, on February 24, 2023, management decided to terminate the Sion passenger car program and focus on the development of Sono Group’s solar technology solutions, which requires significantly lower levels of investment than the development of the Sion passenger car. Sono Motors offered its reservation holders a repayment plan to reimburse reservation holders for advance payments in three installments ( May 2023, June 2024 and January 2025). On May 15, 2023, due to the fact that the first installment to repay advance payments to customers became due, and Sono Group had not succeeded in raising additional funds, the Company’s management ultimately concluded that Sono Motors was over-indebted and faced impending illiquidity (drohende Zahlungsunfähigkeit) with Sono N.V., in turn, becoming over-indebted and also facing impending illiquidity. As a consequence, management decided to apply for the opening of the self-administration proceedings with respect to Sono Group N.V. and Sono Motors GmbH with the goal of sustainably restructuring both companies. Accordingly, on May 15, 2023, Sono N.V. applied to the insolvency court of the local court of Munich, Germany to permit the opening of a self-administration proceeding (Eigenverwaltung) pursuant to Section 270 (b) of the German Insolvency Code (Insolvenzordnung). On the same day, Sono Motorsapplied to the same Court to permit the opening of a self-administration proceeding in the form of a protective shield proceeding (Schutzschirmverfahren) pursuant Section 270 (d) of the German Insolvency Code (refer to Note 9.7.2 Filing for insolvency for detailed description of the insolvency proceedings). Yorkville, as one of the largest creditors of Sono N.V., started negotiations in the course of the insolvency proceedings and offered to commit limited financing, which is expected to fund the restructured operations of Sono Group through December 31, 2024 (based on a mutually agreed business plan focused on the planned development of the Solar Bus Kit business operations). On November 20, 2023, Sono Group entered into certain investment-related agreements with Yorkville (the “Yorkville Agreements”), pursuant to which Yorkville has committed to provide limited financing to the Company subject to the satisfaction of certain conditions precedent (the “Yorkville Investment”). The aim of the Yorkville Agreements and the transactions contemplated therein is the planned restructuring of the Company and its subsidiary Sono Motors GmbH (by means of providing financing based on debentures to the Sono Group which, in turn, will enter into intercompany financing via loans based on a back-to back letter of comfort to the Subsidiary). These arrangements, are intended to enable the Company to withdraw its application for its Preliminary Self-Administration Proceedings and to enable the Subsidiary to exit the Subsidiary Self-Administration Proceedings via an insolvency plan, which was filed with the Court on December 7, 2023 for approval by the Subsidiary’s creditors and subsequent confirmation by the Court. Approval by the creditors and confirmation by the Court was obtained in the creditors meeting on December 21, 2023. The 14-day appeal period started on December 21, 2023. Only one creditor with a claim of EUR 500 declared an appeal during the creditors meeting. No successful appeal actions in regard to the Court’s confirmation are expected by the management. The closing of the Yorkville financing, which is expected in late January 2024, is subject to the satisfaction of several closing conditions precedent. The conditions precedent include principally (i) the Company’s filing its Annual Report on Form 20-F for the year ended December 31, 2022, (ii) the Company’s submission of its interim balance sheet and income statement as of June 30, 2023 on Form 6-K to the SEC (the “Interim Report”), (iii) Sono Motors’ insolvency plan becoming legally binding and (iv) the withdrawal of Sono Group’s application for its Preliminary Self-Administration Proceedings. In addition, Sono N.V. is required to convene its annual general meeting of shareholders and submit certain agenda items for shareholder vote by December 31, 2023, or in January 2024, respectively. On December 22, 2023, Yorkville waived the Company's submission of the Interim Report as a condition precedent to the closing of the Yorkville financing. Sono Group and its subsidiary Sono Motors expect the Yorkville Investment to position them to obtain sufficient funding for their planned development of the Solar Bus Kit business operations through the end of 2024. However, Yorkville’s funding commitment is subject to the absence of certain termination events or events of default (refer to note 9.7.4 Funding and restructuring agreements). If such an event occurs, Yorkville would have the right, at its sole discretion, to cancel any funding commitments still available, meaning that the Company would no longer be able to draw down on unused portions of the commitment amount, and to exercise all of its rights under any of the new convertible debentures as if an event of default had occurred. Based on the above outlined plans the Company’s going concern status is subject to various risks and uncertainties mainly: <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:7.4%;"> </td><td style="vertical-align:top;width:4.1%;"> ● </td><td style="vertical-align:top;width:87.4%;"> the fulfillment of conditions precedent and the successful closing of the Yorkville Agreements; </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:7.4%;"> </td><td style="vertical-align:top;width:4.1%;"> ● </td><td style="vertical-align:top;width:87.4%;"> the Company and the Subsidiary successfully emerging from their respective Self-Administration; </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:7.4%;"> </td><td style="vertical-align:top;width:4.1%;"> ● </td><td style="vertical-align:top;width:87.4%;"> the length of time that the Company may be required to operate under the Self-Administration Proceedings; </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:7.4%;"> </td><td style="vertical-align:top;width:4.1%;"> ● </td><td style="vertical-align:top;width:87.4%;"> delays in the Self-Administration Proceedings, which may increase the risk that management is unable to sustainably restructure the business and emerge from the proceedings and may increase the costs associated with the proceedings; </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:7.4%;"> </td><td style="vertical-align:top;width:4.1%;"> ● </td><td style="vertical-align:top;width:87.4%;"> uncertainty converning the ultimate amount of payments that will have to be made to settle the liabilities resulting from the Self-Administration Proceedings which might result in additional funding requirements </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:7.4%;"> </td><td style="vertical-align:top;width:4.1%;"> ● </td><td style="vertical-align:top;width:87.4%;"> meeting the assumptions underlying the mutually agreed business plan with Yorkville (focusing on the development of the Solar Bus Kit business) so that the committed financing by Yorkville until December 31, 2024 will be sufficient to allow the Company to continue as a going concern (mainly ability to accomplish technical feasibility of the Solar Bus Kit components to enable serial production, to enter into customer contracts to start generating revenues, to keep to cost assumptions and margins expected to be realized, to maintain required employees, to keep planned relationships with suppliers, to find independent distributors for the bus kits as planned, to adhere to the cost assumptions for Sono N.V. etc.) </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:7.4%;"> </td><td style="vertical-align:top;width:4.1%;"> ● </td><td style="vertical-align:top;width:87.4%;"> Sono Group’s ability to obtain additional financing from third parties in order to fund the business from January 2025 onwards and to be able to repay funding provided by Yorkville, which is due July 1, 2025 (both for the convertible debentures liability of Sono Group and the intercompany loan to be paid back by Sono Motors GmbH) </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:7.4%;"> </td><td style="vertical-align:top;width:4.1%;"> ● </td><td style="vertical-align:top;width:87.4%;"> to hire new experienced management for Sono N.V. as well as experienced employees to develop the planned business </td></tr> <tr><td style="vertical-align:top;width:7.4%;"> </td><td style="vertical-align:top;width:4.1%;"> ● </td><td style="vertical-align:top;width:87.4%;"> defined termination conditions or events of default will occur which can cause Yorkville, on its sole discretion, to cancel any funding commitments still available which can lead, in absence of alternative funding possibilities, to insolvency and liquidation of the Company. </td></tr> </tbody></table> Because of the risks and uncertainties associated with the Yorkville Investment and the Self-Administration Proceedings, management cannot accurately predict or quantify the ultimate impact that events related to these proceedings may have on the Sono Group and thus there is no certainty as to the ability to continue as a going concern. Even if Sono Group N.V. and Sono Motors GmbH are able to successfully emerge from the Self-Administration Proceedings, they might be adversely affected by the possible reluctance of prospective lenders/investors and other counterparties to do business with a company that has recently emerged from such proceedings. It is uncertain if Sono N.V. and its subsidiary Sono Motors will successfully resolve their Self-Administration Proceedings. Regular insolvency proceedings may be opened, which may eventually lead to the liquidation of the Company and/or the Subsidiary. Moreover, even if the closing of the Yorkville Agreements were successful , Yorkville can opt, on its sole discretion, to cease to provide financing should termination events or an event of default arise. Sono Group’s access to required additional financing is, and for the foreseeable future will likely continue to be, limited, if it is available at all as of January 1, 2025 and beyond. Therefore, adequate funds may not be available when needed or may not be available on favorable terms and thus the Company might not be able to continue as a going concern. Based on the above, Sono Group will need to raise substantial additional capital to finance its planned future operations, which is not assured, and has consequently concluded that there is substantial doubt about its ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> 4.12.2 </td><td style="width: auto;"> Convertible debentures </td></tr> </tbody></table> Sono Group has issued convertible debentures in three tranches with an aggregate nominal amount of kUSD 31,100, which are convertible into ordinary shares of the Company subject to certain rights, conditions, and limitations to YA II PN, Ltd (“Yorkville”). The convertible debentures were issued to cover short-term capital requirements in order to push ahead with the development of the Sion without delays and to meet the planned start of production. The conversion price is the lower of USD 1.75 and 96.5% of the minimum daily volume-weighted average price on the seven trading days before conversion but not lower than the Floor Price of USD 0.15. According to the contracts, a minimum conversion amount of kUSD 2,500 should be converted per calendar month. This requirement does not apply in an event of default or if the share price drops below the Floor Price. The monthly amount of principal to be converted, however, may not exceed the higher of 20% of the monthly trading volume for Sono Group’s shares or kUSD 5,000. This limitation does not apply if conversions are possible at the fixed conversion price of USD 1.75 and if an event of default occurs. Furthermore, Yorkville may not own, at any time, more than 4.99% of the total shares outstanding. The convertible debentures contain conversion rights and other rights and represent hybrid financial instruments with a respective host contract and single compound embedded derivatives according to IFRS 9. For further details, refer to note 7.10.1 Financial liabilities overview - Convertible debentures and note 4.3.2 Financial liabilities - Initial measurement and Subsequent measurement. The respective host contract of the three tranches (measured at amortized cost) and embedded derivatives (measured at FVTPL) are accounted for separately. According to management´s assessment it is not possible to reliably determine the fair value of the embedded derivatives, therefore these are measured indirectly as the difference between the fair value of the hybrid instrument and the fair value of the host contract. The fair value of the convertible debentures was determined by applying a Monte Carlo valuation model (simulation model as valuation technique) with observable and unobservable input factors. Short-term financing was required to push ahead with the development of the Sion without delays and to meet the planned start of production. Due to the high risk profile of the Group and the prevailing market conditions, unfavorable financing conditions had to be accepted and therefore the transaction price is less than the fair value, which was based on Monte Carlo simulation as a valuation model with unobservable input factors (regarding the model see note 8.3.2 Carrying amounts and fair values). Hence, a day-one loss resulting from each of the convertible debentures was recognized in addition to the convertible debentures to defer the difference between the fair value at initial recognition and the transaction price. After initial recognition, the deferred difference was amortized pro rata on a straight-line basis over the estimated time over which the conversions were expected to take place. As of the balance sheet date, conversion of the total amount of the convertible debentures into shares was expected to be completed by the end of May 2023. The main input factors that flow into the valuation model include the observable input factors share price, exchange rate USD/EUR and risk-free interest rate. Management assessed that the main unobservable input factors are the credit spread, probability of default, expected recovery rate in case of event of default, expected monthly conversion amounts in equity and expected share price volatility. The following judgments, estimates and assumptions were made in relation to these input factors: The risk-free interest rate is based on the 12-month rates of Secured Overnight Financing Rates (SOFR) which is in line with the 12-month time horizon of the maturity date and simulation model. The interest rate used in the discounted cash flow model is adjusted for the credit spread with the assumption that Sono Group´s credit risk is equivalent to a Standard & Poor's rating scale of CCC or a Moody's rating scale of Caa-2. The expected probability of default is based on historical loss statistics for the respective credit rating published by Moody’s. Based on the 40-year average annual issuer weighted default rates for rating Caa-2 of 13.5% a one-day probability of default of 0.057% is derived and used for the simulation. The expected recovery rate for the investor in case of default used in the model is based on management expectations under the consideration of other financial obligations. The expected monthly conversion amounts are based on the expected conversion schedule and backed by the observed conversions in January until March 2023 which are very close to the expected values. The conversion schedule used assumed conversions at the upper limit defined in relation to the expected monthly trading volumes for Sono Group’s shares and maximum percentage of ownership of the total shares outstanding. The expected share price volatility was based on an evaluation of historical Nasdaq share price volatilities for Sono Group’s shares, assuming that the historical volatility based on daily returns over a 12-month period similar to the maturity of the convertible debentures is indicative of future trends, which may not necessarily be the actual outcome. As of balance sheet date, the contractual rights to extend the term or to early repay the convertible debentures were assumed not to be exercised, based on the expected conversion schedule, therefore these rights are not modeled. This is not necessarily indicative of exercise patterns that may occur. <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> 4.12.3 </td><td style="width: auto;"> Impairment test for assets </td></tr> </tbody></table> Sono Group is required to perform an impairment test on assets if there is a triggering event that indicates potential impairment. Sono Group considered the significant increase in interest rates during the second half of 2022 a triggering event and hence an impairment test was performed at year end on assets, namely, intangible assets, property, plant, and equipment, right-of-use assets, and current assets. There were two cash generating units (CGUs) identified - the Sion car program assets and the Solar assets. The recoverable amounts of both CGUs have been determined from value in use calculations, accounting for different scenarios with attached probabilities, based on cash flow projections from approved plans and an estimated terminal value. The discount rate used for both CGUs is the Group’s weighted average cost of capital. The key assumptions, other than the cash flows, are the discount rate of 17.2%, the likelihood at the balance sheet date of raising funding to complete the Sion, and the growth rate beyond the projected cash flows of 3%. The recoverable amount for the Sion CGU is negative based on the value in use calculation and therefore the impairment that should be allocated to assets is kEUR 54,442. According to IAS 36 Impairment of assets, the impairment allocated to individual assets should not reduce the carrying amount of an asset below the highest of its fair value less costs of disposal, its value of use or zero. In cases where the fair value or value in use could not be accurately determined, these assets were concluded to have a fair value or value in use of zero. The combined fair value of the individual assets was kEUR 13,260, and represents the assets where Sono Group is entitled to to receive plant, property and equipment and services, or, where the prepayments are not used as of the balance sheet date, entitled to receive refunds. The total of impairment recognized was kEUR 41,182, with the allocation to the various asset classes as of the balance sheet shown below. <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid black;"> Sion CGU pre-impairment </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid black;"> Impairment allocation </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid black;"> Sion CGU after impairment </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> Intangible assets </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">170</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(170</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Equipment and hardware </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">791</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(791</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Construction in progress </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">38,473</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(38,473</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Prepayments to contract manufacturer for property, plant and equipment </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">9,241</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">9,241</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Right-of-use assets </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,748</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(1,748</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> Prepayments to contract manufacturer for development services </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid black;">4,019</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid black;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid black;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid black;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid black;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid black;">4,019</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid black;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total assets </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">54,442</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(41,182</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">13,260</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> The recoverable amount of the Solar CGU is greater than the net book value of the assets and therefore no impairment was recognized. Sensitivity analysis was performed on the key assumptions used to calculate the value in use for the Solar CGU, and it was concluded that the recoverable amount remains above the carrying value even under varying scenarios. Since the Sion CGU has a value in use of nil, no sensitivity analysis was needed. Post year end a decision was made to terminate the Sion and therefore the Sion CGU assets no longer have a value in use. As this was a post balance sheet event, this was not taken into account in the impairment test shown above. For further details see note 9.7.1 Termination of the Sion passenger car program. <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> 4.12.4 </td><td style="width: auto;"> Remuneration based on shares (CSOP) </td></tr> </tbody></table> For equity-settled share-based payment transactions (see note 4.11 Share-based payment), on grant date, Sono Group measures the fair value of the received services by reference to the fair value of the equity instruments granted. For the CSOP, the fair value measurement of the share options for the equity-settled share-based payment transactions requires assumptions about the input data for using the Black-Scholes Model. The expected life of the share options is based on current expectations and is not necessarily indicative of exercise patterns that may occur. The expected volatility was based on an evaluation of historical volatilities of comparable listed peer group companies, assuming that the historical volatility over a period similar to the life of the options is indicative of future trends, which may not necessarily be the actual outcome. For further details about the input factors used see note 9.3 Remuneration based on shares (share-based payment). <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> 4.12.5 </td><td style="width: auto;"> Prepayments to contract manufacturer </td></tr> </tbody></table> Prepayments have been made to the contract manufacturer during 2022. These were then allocated to construction in progress (property, plant and equipment), prepayments to contract manufacturer for property, plant and equipment (current non-financial assets) and prepayments to contract manufacturer for development services (current non-financial assets). During the year, the allocation was based on the agreed term sheet between Sono Group and the contract manufacturer. <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> 4.12.6 </td><td style="width: auto;"> Corona pandemic </td></tr> </tbody></table> In 2020, COVID-19 caused a global pandemic. During 2022, the effects of the pandemic were still present. In response to this pandemic, governments as well as private organizations implemented numerous measures seeking to contain the virus. These measures disrupted the manufacturing, delivery and overall supply chain. At the same time, Sono Group has taken actions to maintain operations and protect employees from infection. Since 2020, COVID-19 has had a slightly negative impact on orders and advance payments received from customers. <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> 4.12.7 </td><td style="width: auto;"> War in Ukraine </td></tr> </tbody></table> In February 2022, the Russian Army invaded Ukraine across a broad front. In response to this aggression, governments around the world have imposed severe sanctions against Russia. These sanctions disrupted the manufacturing, delivery and overall supply chain of vehicle manufacturers and suppliers. Sono Group cannot yet foresee the full extent of the sanctions’ impact on its business and operations and such impact will depend on future developments of the war, which is highly uncertain and unpredictable. The war could have a material impact on Sono Group’s results of operations, liquidity, and capital management. Sono Group will continue to monitor the situation and the effect of this development on its liquidity and capital management. <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> 4.12.8 </td><td style="width: auto;"> Sono Points </td></tr> </tbody></table> Sono Motors had carried out several crowdfunding campaigns in which the Sion could be reserved against an advance payment received from customers of various amounts. With the reservation, the customer was entitled to the right to enter a contract for the purchase of the Sion. However, Sono Motors was not obliged to deliver a vehicle to the customer. Instead, the customer could withdraw from the reservation if he or she decides not to conclude the purchase contract or Sono Motors has not offered a purchase contract by the respective date defined by the underlying terms and conditions. In December 2020, a crowdfunding campaign with the aim of raising a predefined target amount was launched. In connection with the campaign, so-called Sono Points were introduced and communicated on December 15, 2020. The three founders, Laurin Hahn, Navina Pernsteiner and Jona Christians, announced that they would be giving a majority of their profit participation rights (for clarification: the voting rights remain with the founders), amounting to 64.07% of all profit participation rights (as of December 31, 2019) to a “community pool”, from which the so-called Sono Points would be awarded. The number of Sono Points, through which the participants in the crowdfunding and pre-orders can participate in the community pool, was significantly influenced by the time and amount of the individual deposit. The maximum number of possible Sono Points in total is not limited. In case a Sono Point holder should revoke or withdraw from the reservation or should revoke or withdraw from the purchase contract concluded based on the reservation, the Sono Points will expire. Since the Sion program has been discontinued, no purchase contracts for the Sion can be concluded. It can thus be assumed that the planned implementation of the sub-participation for the roll-out of the Sono points by the founders will no longer take place. According to current legal assessments, management concludes that Sono Points do not impact Sono Group as the no longer existing obligation related only to the founders. <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> 4.12.9 </td><td style="width: auto;"> Recoverability of deferred tax assets in relation to loss carryforwards </td></tr> </tbody></table> Tax losses represent start-up losses as a result of establishing Sono Motors’ business. The tax losses can be carried forward indefinitely and have no expiry date. As of December 31, 2022, management does not expect a (proportional) reduction of deductible tax loss carryforwards due to any future corporate restructuring or due to the various capital measures, especially the IPO, in 2021. Management expects that the “hidden reserves clause” can be asserted and that the tax losses can still be carried forward. The hidden reserves as of December 31, 2022 have not yet been determined. Therefore, it is currently not foreseeable whether all tax losses can still be carried forward.

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Description Of Accounting Policy For Recognition Of Revenue

DescriptionOfAccountingPolicyForRecognitionOfRevenue

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.1 </td><td style="vertical-align: top; width: 96%;"> Revenue </td></tr> </tbody></table> Sono Group recognizes revenues primarily from the integration of Sono Motors patented solar technology across other transportation platforms and from the Sono app, which provides an in-app booking and payment system and optional additional insurance. Revenues are recognized when control of the goods and services is transferred to the customer, being generally when the customer gains the ability to direct the use of the goods and services and obtains substantially all of the remaining benefits from them. The amount of revenue recognized equals the amount of consideration the Group expects to receive in exchange for the goods and services. Sono Group acts as a principal in all sales transactions because it has control over the goods and services before transferring control to customers. A receivable is recognized when the goods and services are delivered or are ready for use as this is the point in time that the consideration is unconditional because only the passage of time is required before payment is due. Goods and services transferred are accounted for as separate performance obligations if they are distinct (i.e., the customer can benefit from the goods or services on its own or together with other resources readily available to the customer and the promise to transfer the good or service is separately identifiable from other promises in the contract). Performance obligations may be satisfied over time or at a point in time. Performance obligations are satisfied over time when the customer simultaneously receives and consumes the benefits resulting from the Group’s performance as the Group performs, when the Group creates or enhances an asset while the customer controls it or when the Group’s performance does not create an asset with an alternative use to the Group and the Group has an enforceable right to payment for performance completed to date. For such performance obligations, the Group recognizes revenue in line with the progress towards complete satisfaction of the performance obligation. While the information required to measure directly and faithfully the output transferred to the customer to date is not readily available, the work required to satisfy the Group’s performance obligations usually has a direct relation to satisfaction progress. Therefore, progress is measured based on the Group’s input in relation to the total amount of input the Group expects is necessary to fulfill the performance obligation, (i.e., on a cost-to-cost basis). Performance obligations that are not satisfied over time are satisfied at a point in time. Such obligations are satisfied when the customer obtains control of the asset or service, typically when the customer accepts delivery of the integrated asset or in-app services are ready for use by the customer. Contract liabilities are the obligations of the Company to transfer goods to a customer for which the Company has received consideration from the customer. If a customer pays consideration before the Company transfers goods, a contract liability is recognized. Contract liabilities are recognized as revenue when the Company performs its performance obligations under the contract. Sono Group N.V. expects to recognize revenue within the next 12 months; therefore, it is classified as a current liability. Transaction prices do not include any variable amounts or significant financing components. Payment generally is due within 30 days after Sono Group has fulfilled its performance obligation. Regarding the treatment of advance payments from customers, please refer to note 4.8 Advance payments received from customers. No significant judgment is required to assess the timing of satisfaction of the Group’s performance obligations, the transaction price or the amounts allocated to distinct performance obligations. Obligations regarding returns or warranties do not arise from revenues.

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Description Of Accounting Policy For Government Grants

DescriptionOfAccountingPolicyForGovernmentGrants

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.2 </td><td style="vertical-align: top; width: 96%;"> Grants from government agencies and similar bodies </td></tr> </tbody></table> Sono Group receives grants from government agencies and similar bodies like the European Union for participation in specific development projects. The grants are recognized when there is reasonable assurance that the grant will be received, and all grant conditions will be met. If grant funds are received prior to qualifying expenses being incurred or assets purchased, they are deferred and recognized in other liabilities. If the funds reimburse expenses and have been received, the liability is amortized into other operating income on a systematic basis over the period in which the Group incurs the corresponding expenses. If the funds reimburse purchased assets, the liability is reduced with a corresponding amount deducted from the asset’s carrying amount upon recording of the qualified asset.

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Description Of Accounting Policy For Financial Instruments Explanatory

DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.3 </td><td style="vertical-align: top; width: 96%;"> Financial instruments </td></tr> </tbody></table> Initial recognition A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Sono Group initially recognizes financial instruments when it becomes party to the contractual provisions of the instrument. Regular way purchases and sales of financial assets are recognized on settlement date (i.e., the date that an asset is delivered to or by an entity). Offsetting of financial assets and financial liabilities Financial assets and liabilities are only offset if offsetting the amounts is legally enforceable at the current time and if there is an actual intention to offset. In general, the Group does not offset financial assets and liabilities and no material offsetting potential exists.

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Description Of Accounting Policy For Financial Assets Explanatory

DescriptionOfAccountingPolicyForFinancialAssetsExplanatory

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.3.1 </td><td style="vertical-align: top; width: 96%;"> Financial assets </td></tr> </tbody></table> Initial measurement Sono Group’s financial assets include cash and cash equivalents, security deposits and other financial receivables. At initial recognition, Sono Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition of the financial asset. Subsequent measurement After the initial measurement, financial assets are subsequently classified into one of the following categories: <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> > </td><td style="vertical-align:top;width:90.9%;"> financial assets at fair value through profit or loss (FVTPL); </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> > </td><td style="vertical-align:top;width:91%;"> financial assets at fair value through other comprehensive income (FVOCI, debt instruments); </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> > </td><td style="vertical-align:top;width:91%;"> financial assets at fair value through other comprehensive income (FVOCI, equity instruments); and </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> > </td><td style="vertical-align:top;width:90.9%;"> financial assets at amortized cost (AC). </td></tr> </tbody></table> The classification depends on the financial asset’s contractual cash flow characteristics and the business model (‘hold to collect’, ‘hold to collect and sell’ and ‘other’) for managing them. The cash flow characteristics are assessed at an instrument level, whereas the business model is assessed on portfolio level. Under the business model ‘hold to collect’, the Group holds a financial instrument only to collect contractual cash flows. Under the business model ‘hold to collect and sell’, the Group would hold a financial instrument both to collect contractual cash flows and to receive economic benefits from selling these instruments. All other debt instruments would be held under the business model ‘other’. Debt instruments that are held under the business model ‘hold to collect’, where those contractual terms give rise to cash flows that are solely payments of principal and interest (SPPI) on the outstanding principal amount, are measured at amortized cost. Financial assets that are held under the business model ‘hold to collect and sell’, where the SPPI criterion is met, are measured at FVOCI. All other debt instruments are measured at FVTPL. Derivatives are instruments that are always measured at FVTPL Additionally, IFRS 9 allows for optional measurement at FVTPL if using the option significantly reduces a measurement or recognition inconsistency (accounting mismatch). Sono Group does not use this option. Equity instruments are measured at FVTPL, because they do not meet the SPPI criterion. However, if they are not held for trading and the Group uses the FVOCI option upon recognition, equity instruments may be measured at FVOCI. The Group does not use the FVOCI option. As of the reporting date, all financial assets are to be measured at amortized cost as the Group only holds debt instruments and these are held within the business model ‘hold to collect’ and have passed the SPPI-test. Financial assets at amortized cost are subsequently measured using the effective interest rate (EIR) method and are subject to impairment. Gains and losses from derecognition, modification, and interest income are recognized in profit or loss (interest and similar income/expense). Changes in the loss allowance and any impairments are recognized in profit or loss (impairment reversals/(losses) on financial assets). Derecognition Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the Group has transferred substantially all risks and rewards of ownership. Impairment IFRS 9 requires recognizing expected credit losses for debt financial assets measured at amortized cost or at FVOCI, lease receivables and contract assets. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that Sono Group expects to receive, discounted at the original EIR. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. For the calculation of impairment losses, IFRS 9 distinguishes between the general approach and the simplified approach. Under the general approach, financial assets are allocated to one of three stages. Sono Group generally presumes all financial assets that are 30 days past due to have a significant increase in credit risk and accounts for expected losses over the remaining lifetime of those financial assets. For financial assets not yet credit-impaired at initial recognition, expected credit losses (ECLs) are provided for credit losses that result from default events that are possible within the next 12 months (12-month ECL, Stage 1). In subsequent measurement, for credit exposures for which there has not been a significant increase in credit risk since initial recognition, 12-month ECL are provided. For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the default (lifetime ECL, Stage 2). Financial assets with objective evidence of impairment are allocated to Stage 3, for which also lifetime expected credit losses are calculated. Sono Group applies the general approach unless the simplified approach is required. The simplified approach is required for trade receivables or contract assets resulting from transactions within the scope of IFRS 15 that do not contain a significant financing component. Under the simplified approach, the loss allowance is always measured over the remaining life of the exposure (lifetime ECL, Stage 2). In addition, the simplified approach also requires loss allowances in case an objective indication of default is present (credit-impaired financial assets; Stage 3). Sono Group decided to test all financial assets, regardless of their maturity, individually for expected credit loss, using reasonable and supportable historic and forward-looking information.

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Description Of Accounting Policy For Financial Liabilities Explanatory

DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.3.2 </td><td style="vertical-align: top; width: 96%;"> Financial liabilities </td></tr> </tbody></table> Initial measurement Sono Group’s financial liabilities include lease liabilities, loans from private investors, convertible debentures (host contract and embedded derivatives), and trade and other payables. Regarding lease liabilities, please refer to note 4.6.2 Lease liabilities. Sono Group analyzes all contracts to determine whether the underlying contracts are debt or equity. All financial liabilities in the scope of IFRS 9 are initially measured at their fair value minus, in the case of financial liabilities not at FVTPL, transaction costs that are directly attributable to the issue of the financial liabilities. In case of financial liabilities at FVTPL, transaction costs are directly recognized in profit or loss. When the fair value of the financial liabilities differs from the transaction price at initial recognition, and the fair value is not evidenced by a quoted price or based on a valuation technique that uses data only from observable markets, Sono Group adjusts the measurement to defer this difference (“deferred day-one profit or loss”). IFRS requires that a compound financial instrument, i.e., a financial instrument containing both equity and debt instruments, shall be split into the equity instrument and the debt instrument upon initial recognition. For a financial instrument that grants a conversion right, classification of any component as equity instrument is only allowed if the conversion features of the loan lead to a conversion of a fixed amount into a fixed number of shares. Some contracts do not only contain a single debt instrument but both a non-derivative host and a derivative, such that some of the cash flows of the combined instrument vary in a way similar to a standalone derivative (so called “hybrid contracts”). A derivative is a financial instrument or contract within the scope of IFRS 9 whose value changes in response to the change of a specific underlying, that requires no or only a comparably small initial investment, and that is settled at a future date. For hybrid contracts that contain a debt instrument as host, IFRS require that the embedded derivative be separated (“bifurcated”) from the host and accounted for as a separate derivative if (a) the economic characteristics and risks of the embedded derivative are not closely related to the economic characteristics of the host, and (b) a separate instrument with the same terms as the embedded derivative would meet the definition of a derivative, and (c) the hybrid contract is not measured at FVTPL. Bifurcation takes place at initial recognition and a reassessment of the bifurcation requirement only occurs if there is a change in the terms of the contract that significantly modifies the cash flows. Alternatively, IFRS allows for an optional classification of a financial liability measured at FVTPL if a contract contains one or more embedded derivatives, unless the embedded derivative(s) do(es) not significantly modify the contractual cash flows or it is clear with little or no analysis at the time of the contract’s first recognition that a separation of the embedded derivatives is prohibited (“FVTPL option”). Accordingly, if the FVTPL option is exercised, bifurcation is not required. In the current and previous financial years, Sono Group has identified two kinds of hybrid financial instruments that contain a debt instrument as the host as well as embedded derivatives: Mandatory Convertible Notes that were issued in 2020 and convertible debentures that were issued in December 2022. For each of these contracts, the conversion rights were assessed as a debt instrument, because the conversion rights do not grant the right to convert a fixed amount into a fixed number of shares. For the Mandatory Convertible Notes, the Group exercised the FVTPL option. Hence, the whole hybrid contract was accounted for at FVTPL. For the 2022 convertible debentures, bifurcation was performed for the host contract, on the one hand, and the embedded derivatives, on the other hand. For each tranche, the host contract was accounted for at amortized cost, while the embedded derivatives were accounted for at FVTPL. As the embedded derivatives are interdependent and as such share closely related economic characteristics and the same risk exposure, they were combined for measurement purposes. Furthermore, at initial recognition, the fair value of the convertible debentures differed from their transaction price, so a day-one loss was deferred upon initial recognition to account for this difference. For an explanation of the characteristics of the convertible debentures and the associated accounting estimates, see note 4.12.2 Convertible debentures. Subsequent measurement The measurement of financial liabilities of Sono Group depends on their classification as follows: <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 1. </td><td style="vertical-align: top; width: 96%;"> Financial liabilities at FVTPL: After initial recognition, these liabilities are measured at fair value. Gains and losses are recognized in profit or loss (interest and similar income/expense). </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 2. </td><td style="vertical-align: top; width: 96%;"> Financial liabilities measured at amortized cost: After initial recognition, these liabilities are measured at amortized cost using the EIR method. Amortized cost is calculated by considering all fees and points paid or received between parties to the contract that are an integral part of the EIR, transaction costs, and all other premiums or discounts that are an integral part of the EIR. Amortization according to the EIR method is included in interest expenses in profit or loss. </td></tr> </tbody></table> Initial recognition of deferred day-one losses is determined individually and matches the time of recognition of the associated financial instrument. The amortization of the deferred day-one losses takes place to the extent that it arises from a change in a factor (including time) that market participants would consider in setting a price. The deferred day-one losses from the convertible debentures are amortized pro rata on a straight-line basis over the time horizon of expected conversions. As of the end of the reporting period, conversions were expected until the end of May 2023. According to management's assessment of the facts and circumstances, the main important factor is the timing of the conversions. Based on the assumed conversion schedule as of December 31, 2022, these were assumed to take place constantly until the end of May 2023. As a result, a linear amortization until the end of May 2023 was concluded to be most appropriate. The amortization amounts of the deferred day-one losses are included in interest and similar expenses. Derecognition A financial liability is derecognized when the obligation under the liability is discharged or canceled or expires. When an existing financial liability is replaced by another one from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference between the carrying amount of a financial liability (or part of a financial liability) extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss. Terms are substantially different if the discounted present value of the cash flows under the new terms, considering the net effect of fees between borrower and lender and discounted using the original effective interest rate, is at least 10 per cent different from the discounted present value of the remaining cash flows of the original financial liability. When the expected cash flows of an existing financial liability are renegotiated or otherwise modified and the renegotiation or modification do not result in derecognition of the financial liability, the amortized cost of the liability is recalculated. When Sono Group revises its estimates of payments it adjusts the amortized cost of the financial liability to reflect the actual and revised estimated contractual cash flows. In both cases, amortized cost is recalculated as the present value of the (updated) estimated contractual cash flows, using the original effective interest rate. Any resulting catch-up adjustment is recognized in profit or loss.

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Description Of Accounting Policy For Intangible Assets Other Than Goodwill Explanatory

DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.4 </td><td style="vertical-align: top; width: 96%;"> Intangible assets </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.4.1 </td><td style="vertical-align: top; width: 96%;"> Internally generated intangible assets </td></tr> </tbody></table> In accordance with IAS 38, research activities undertaken with the prospect of gaining new scientific or technical knowledge and understanding are expensed as incurred. In the current and prior periods, Sono Group has not undertaken any research activities. Development costs for future series products and other internally generated intangible assets may be capitalized at cost if they are directly attributable to the design and testing of identifiable and unique products controlled by Sono Group and the criteria of IAS 38.57 are met. Capitalized development costs then must include all direct costs that are attributable to the development process. If the criteria for recognition of assets are not met, the expenses are recognized in profit or loss in the year in which they are incurred. As of the end of the reporting period as well as in previous years, the criteria for capitalization of development costs have not been met. Consequently, all development costs were recognized in profit or loss as incurred. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.4.2 </td><td style="vertical-align: top; width: 96%;"> Acquired intangible assets </td></tr> </tbody></table> Acquired intangible assets are recognized when received and are initially measured at cost and amortized over their useful life using the straight-line method. Subsequent measurement Following initial recognition, intangible assets are carried at cost less any accumulated amortization and any accumulated impairment losses. The recognition of impairment losses requires the prior identification of triggering events. In 2022, there was a triggering event and hence an impairment test was performed on intangible assets. For details on the impairment test and triggering event see note 4.12.3 Impairment test of assets. There were no triggering events identified in prior periods. Intangible assets with finite useful lives are amortized over their useful life, generally using the straight-line method. The amortization period and the amortization method for an intangible asset with a finite useful life are reviewed at least annually at each fiscal year end. Changes in the expected useful life or the expected pattern of consumption of future economic benefits are accounted for prospectively. Amortization of an intangible asset is recognized in profit or loss in accordance with the function of the intangible asset. Intangible assets are amortized using the straight line-method over the useful life as displayed in the below table: <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="1" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Website </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="1" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Software </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 70%;"> Useful life (years) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;">3 - 4</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;">1 - 5</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> Gains or losses arising from derecognition of an intangible asset are measured as the difference between the net disposal proceeds and the carrying amount of the asset and are recognized in profit or loss in the period in which the asset is derecognized.

CY2022

ifrs-full

Disclosure Of Detailed Information About Intangible Assets Explanatory

DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="1" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Website </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="1" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Software </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 70%;"> Useful life (years) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;">3 - 4</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;">1 - 5</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022

ifrs-full

Description Of Accounting Policy For Property Plant And Equipment Explanatory

DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.5 </td><td style="vertical-align: top; width: 96%;"> Property, plant and equipment </td></tr> </tbody></table> Property, plant and equipment are stated at cost less accumulated depreciation and impairments. These costs also comprise the costs for replacement parts, which are recognized at the time they are incurred, providing they meet the recognition criteria. All other repair and maintenance costs are expensed as incurred. Depreciation begins when the asset is available for use. Advance payments to suppliers to produce technical equipment and machinery, that are capitalized, are not depreciated until available for use. Property, plant and equipment are depreciated using the straight line-method over the useful life as displayed in the below table: <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="1" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Equipment / Hardware </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 85%;"> Useful life (years) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;">3 - 13</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> Impairment losses on property, plant and equipment are recognized in accordance with IAS 36 if the recoverable amount of the respective asset has fallen below the carrying amount. Recoverable amount is the higher of value in use and fair value less costs to sell. If the reasons for impairments recognized in previous years no longer apply, the impairment losses are reversed up to a maximum of the amount that would have been determined if no impairment loss had been recognized. The recognition of impairment losses requires the prior identification of triggering events. In 2022, Sono Group considered the significant increase in interest rates during the second half of 2022, among other possible triggering events for impairment, a triggering event and hence an impairment test was performed on property, plant and equipment. For details on the impairment test and triggering event see note 4.12.3 Impairment test of assets. For details on recognized impairments or reversals of earlier impairments in the reporting period, please refer to note 7.2 Property, plant and equipment. Property, plant and equipment are derecognized upon disposal or when no further economic benefits are expected from their continued use or sale. The gain or loss on derecognition is determined as the difference between the net disposal proceeds and the carrying amount and recognized in profit or loss in the period in which the item is derecognized. The residual values of the assets, useful lives and depreciation methods are reviewed at the end of each fiscal year and any changes are accounted for prospectively. The residual values of the assets are generally considered to be zero.

CY2022

ifrs-full

Description Of Accounting Policy For Leases Explanatory

DescriptionOfAccountingPolicyForLeasesExplanatory

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.6 </td><td style="vertical-align: top; width: 96%;"> Leases </td></tr> </tbody></table> Applying IFRS 16, at inception of a contract, Sono 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. For the periods presented the Company did not have any contracts as the lessor. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.6.1 </td><td style="vertical-align: top; width: 96%;"> Right-of-use assets </td></tr> </tbody></table> Sono Group recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received as well as any estimated costs to be incurred by the lessee for dismantling and removing the underlying asset. Unless Sono Group is reasonably certain to obtain ownership of the leased asset at the end of the lease term, the recognized right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life, and the lease term. Right-of-use assets are subject to impairment according to IAS 36. In 2022, there was a triggering event and hence an impairment test was performed on property, plant and equipment. For details on the impairment test and triggering event see note 4.12.3 Impairment test of assets. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.6.2 </td><td style="vertical-align: top; width: 96%;"> Lease liabilities </td></tr> </tbody></table> At the commencement date of the lease, Sono Group recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by Sono Group and payments of penalties for terminating a lease, if the lease term reflects Sono Group exercising the option to terminate. The variable lease payments that do not depend on an index or a rate are recognized as expenses in the period in which the event or condition that triggers the payment occurs. To calculate the present value of lease payments, Sono Group uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the in-substance fixed lease payments or a change in the assessment of whether an option to purchase the underlying asset will be executed with reasonable certainty. When the lease liability is remeasured, a corresponding adjustment is made to the carrying amount for 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. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.6.3 </td><td style="vertical-align: top; width: 96%;"> Short-term leases and leases of low-value assets </td></tr> </tbody></table> Sono Group applies the short-term lease recognition exemption to its short-term leases of buildings and cars (i.e., leases that have a lease term of twelve months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered of low value. Lease payments on short-term leases (contracts with a term of twelve months or less) and leases of low-value assets (Sono Group threshold of fair value of leased asset < kEUR 5) are recognized as expenses on a straight-line basis over the lease term.

CY2022

ifrs-full

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

DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.7 </td><td style="vertical-align: top; width: 96%;"> Cash and cash equivalents </td></tr> </tbody></table> Cash and cash equivalents include bank balances, deposits and cash in transit with an original maturity of three months or less. Cash and cash equivalents are measured at amortized cost and are subject to the impairment requirements of IFRS 9.

CY2022

sev

Personnel Expenses

PersonnelExpenses

29142000

eur

CY2021

sev

Personnel Expenses

PersonnelExpenses

17678000

eur

CY2022

ifrs-full

Description Of Accounting Policy For Provisions Explanatory

DescriptionOfAccountingPolicyForProvisionsExplanatory

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.9 </td><td style="vertical-align: top; width: 96%;"> Provisions </td></tr> </tbody></table> Provisions for bonus and settlement payments or any other obligations are recognized when the group has a present legal or constructive obligation as a result of past events, if it is probable that an outflow of resources will be required to settle the obligation, and if the amount can be reliably estimated. Provisions are not recognized for future operations. Moreover, provisions are recognized when Sono Group determines that it has a contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it (onerous contract). Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the end of the reporting period. Provisions for onerous contracts are measured at the present obligation under the contract, (i.e., the lower of the cost of fulfilling the contract and any compensations or penalties arising from failure to fulfill it). Provisions are discounted when the time value of money is material, however, the time value of money was not material for the provisions recognized. As of December 31, 2022, and 2021, there were no provisions that were discounted.

CY2022

ifrs-full

Description Of Accounting Policy For Income Tax Explanatory

DescriptionOfAccountingPolicyForIncomeTaxExplanatory

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.10 </td><td style="vertical-align: top; width: 96%;"> Taxes </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.10.1 </td><td style="vertical-align: top; width: 96%;"> Current tax assets and liabilities </td></tr> </tbody></table> Current tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities based on the tax rates and tax laws that are enacted or substantively enacted at the end of the reporting period. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.10.2 </td><td style="vertical-align: top; width: 96%;"> Deferred taxes </td></tr> </tbody></table> Deferred tax is recognized using the liability method on temporary differences as of the end of the reporting period between the carrying amounts of assets and liabilities and their tax bases. Deferred tax liabilities are recognized for all taxable temporary differences. The only exception is if the deferred income tax arises from initial recognition of an asset or liability in a transaction other than a business combination which, at the time of the transaction, affects neither accounting profit or loss nor taxable profit or loss. Deferred tax liabilities are recognized for all taxable temporary differences associated with investments in subsidiaries and associates, except where the Group is able to control the reversal of the temporary differences and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets are recognized for deductible temporary differences and to the extent that it is probable that future taxable income will allow the deferred tax asset to be realized. Deferred tax assets and deferred tax liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized, or the liability is settled based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax assets may only be recognized up to the amount of the deferred tax liabilities as it is not sufficiently probable that future taxable profit will be available against which they can be utilized. If transactions and other events are recognized directly in equity, any related taxes on income are also recognized directly in equity. As transaction costs are recognized in the capital reserve, corresponding (deferred) tax effects are recognized partly due to the loss situation of Sono Group and the fact that deferred taxes for losses carried forward were partly recognized at the level of Sono N.V. Deferred tax assets and deferred tax liabilities are offset if there is a legally enforceable right to offset current tax assets and current tax liabilities and these relate to income taxes levied by the same tax jurisdiction. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.10.3 </td><td style="vertical-align: top; width: 96%;"> Tax losses carried forward </td></tr> </tbody></table> Based on management’s estimation, a deferred tax asset is recognized for the tax losses carried forward to the extent that it is probable that future taxable profit will be available against which the unused tax losses and unused tax credits can be utilized. Only up to 60% of the Group’s annual taxable income, to the extent such taxable income exceeds kEUR 1,000, may be offset against tax loss carryforwards. The remaining 40% of the taxable income is subject to corporate income and trade tax under the so-called minimum taxation rules. Annual taxable income for corporate income tax and trade tax purposes of up to kEUR 1,000 could fully be offset against tax losses carried forward. For further information regarding the tax losses carried forward see note 4.12.9 Recoverability of deferred tax assets in relation to loss carryforwards.

CY2022Q4

sev

Percentage Of Taxable Income Subject To Corporate Income And Trade Tax

PercentageOfTaxableIncomeSubjectToCorporateIncomeAndTradeTax

0.40

pure

CY2022

ifrs-full

Description Of Accounting Policy For Sharebased Payment Transactions Explanatory

DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;">4.11 </td><td style="vertical-align: top; width: 96%;"> Share-based payment </td></tr> </tbody></table> The Group has entered into the following types of share-based transactions, each accounted for in accordance with IFRS 2 as described below: <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> a) </td><td style="vertical-align:top;width:91%;"> equity-settled share-based payment transactions, and </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> b) </td><td style="vertical-align:top;width:91%;"> transactions in which the Group receives or acquires services and the terms of the arrangement provide either the Group or the supplier of those services with a choice of whether the Group settles the transaction in cash (or other assets) or by issuing equity instruments. </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.11.1 </td><td style="vertical-align: top; width: 96%;"> Equity-settled </td></tr> </tbody></table> For equity-settled share-based payment transactions, on grant date, Sono Group initially measures the fair value of the services received by reference to the fair value of the equity instruments granted. Sono Group recognizes the fair value of the services as expenses and a corresponding increase in equity when the services are received. Vesting conditions, other than market conditions, are not considered when estimating the fair value of the equity instruments at the measurement date. Instead, vesting conditions, other than market conditions, are considered by adjusting the number of equity instruments included in the measurement of the transaction amount. Market conditions and non-vesting conditions are considered when estimating the fair value of the equity instruments granted. If Sono Group and the supplier of services did not agree on service conditions and the supplier of services is unconditionally entitled to the equity instruments, Sono Group presumes that the services have been received on grant date and recognizes the services received in full, with a corresponding increase in equity. If Sono Group and the supplier of services did agree on service conditions, the Group accounts for the services as they are rendered by the supplier during the vesting period, with a corresponding increase in equity. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 4.11.2 </td><td style="vertical-align: top; width: 96%;"> Choice of settlement (Sono Group) </td></tr> </tbody></table> For transactions in which the terms of the arrangement provide Sono Group with a choice of settlement, Sono Group determines whether it has a present obligation to settle in cash. Sono would have an obligation to settle in cash if the choice of settlement in equity instruments has no commercial substance, or Sono Group had a past practice or a stated policy of settling in cash, or generally settles in cash whenever the counterparty asks for cash settlement. Management determined that Sono Group does not have an obligation to settle in cash for these types of transactions (i.e., employee participating programs) and therefore accounts for these arrangements as equity-settled share-based payment transactions (refer to note 4.11.1 Equity-settled). Upon settlement: <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> a) </td><td style="vertical-align:top;width:91%;"> if Sono Group elects to settle in cash, the cash payment is accounted for as the repurchase of an equity interest, i. e. as a deduction from equity, </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> b) </td><td style="vertical-align:top;width:91%;"> if Sono Group elects to settle by issuing equity instruments, no further accounting is required and </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: middle; width: 3.3%; text-align: justify;"> </td><td style="vertical-align:top;width:3.3%;"> c) </td><td style="vertical-align:top;width:91%;"> if Sono Group elects the settlement alternative with the higher fair value, as at the date of settlement, Sono Group recognizes an additional expense for the excess value given, i. e. the difference between the cash paid and the fair value of the equity instruments that would otherwise have been issued, or the difference between the fair value of the equity instruments issued and the amount of cash that would otherwise have been paid, whichever is applicable. </td></tr> </tbody></table> For further details, please refer to note 9.3. Remuneration based on shares (share-based payment).

CY2022Q4

sev

Accumulated Net Loss

AccumulatedNetLoss

330778000

eur

CY2022Q4

ifrs-full

Equity

-43513000

eur

CY2022Q4

sev

Special Community Campaign Fund Raising Goal

SpecialCommunityCampaignFundRaisingGoal

105000000

eur

CY2022Q4

sev

Convertible Debentures Default Risk Percent Over40 Year Average Period

ConvertibleDebenturesDefaultRiskPercentOver40YearAveragePeriod

0.135

pure

CY2022Q4

sev

Convertible Debentures Default Probability Percent Over One Day Period

ConvertibleDebenturesDefaultProbabilityPercentOverOneDayPeriod

0.00057

pure

CY2022Q4

ifrs-full

Discount Rate Used In Current Measurement Of Fair Value Less Costs Of Disposal

DiscountRateUsedInCurrentMeasurementOfFairValueLessCostsOfDisposal

0.172

pure

CY2022Q4

ifrs-full

Description Of Growth Rate Used To Extrapolate Cash Flow Projections

DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections

0.03

pure

CY2019Q4

sev

Founders Profit Participation Rights

FoundersProfitParticipationRights

0.6407

pure

CY2022

ifrs-full

Disclosure Of Operating Segments Explanatory

DisclosureOfOperatingSegmentsExplanatory

<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;"><tbody><tr style="vertical-align: top;"><td style="width: 36pt;"> 5. </td><td style="width: auto;"> Segment information </td></tr> </tbody></table> An operating segment is defined as a component of an entity for which discrete financial information is available and whose operating results are regularly reviewed by management (chief operating decision maker within the meaning of IFRS 8). Sono Motors is a start-up company that had not yet started production on the planned electric car Sion. All significant activities of the Group related to the development of the Sion and related technology, and as such, Management made decisions about allocating resources and assessing performance based on the entity as a whole and determined that Sono Group operates in one operating and reportable business segment. Furthermore, Sono Group is currently almost exclusively active in Germany, however, noncurrent assets are located in countries listed in the below table. Amounts are shown at carrying value. <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2022 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2021 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 70%;"> Finland </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">291</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">898</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Germany </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,400</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,990</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,691</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">4,888</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> For the distribution of revenues across products, please refer to note 6.1 Revenue and cost of goods sold. Revenues result from different customers across Europe (kEUR 229, 2021: kEUR 16). The customers who each have a share of revenues greater than ten percent are located in Germany (kEUR 35, 2021: kEUR 2), Switzerland (kEUR 22, 2021: kEUR -), Sweden (kEUR 51, 2021: kEUR -) and France (kEUR 65, 2021: kEUR -).

CY2022

ifrs-full

Disclosure Of Entitys Reportable Segments Explanatory

DisclosureOfEntitysReportableSegmentsExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2022 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2021 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 70%;"> Finland </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">291</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">898</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Germany </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,400</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,990</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,691</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">4,888</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022Q4

ifrs-full

Noncurrent Assets

NoncurrentAssets

1691000

eur

CY2021Q4

ifrs-full

Noncurrent Assets

NoncurrentAssets

4888000

eur

CY2022

ifrs-full

Revenue

229000

eur

CY2021

ifrs-full

Revenue

16000

eur

CY2020

sev

Personnel Expenses

PersonnelExpenses

39291000

eur

CY2022

ifrs-full

Depreciation And Amortisation Expense

DepreciationAndAmortisationExpense

815000

eur

CY2021

ifrs-full

Depreciation And Amortisation Expense

DepreciationAndAmortisationExpense

574000

eur

CY2020

ifrs-full

Depreciation And Amortisation Expense

DepreciationAndAmortisationExpense

384000

eur

CY2022

ifrs-full

Revenue

229000

eur

CY2021

ifrs-full

Revenue

16000

eur

CY2020

ifrs-full

Revenue

0

eur

CY2022

ifrs-full

Cost Of Sales

CostOfSales

392000

eur

CY2021

ifrs-full

Cost Of Sales

CostOfSales

58000

eur

CY2020

ifrs-full

Cost Of Sales

CostOfSales

-0

eur

CY2022Q4

ifrs-full

Trade Receivables

TradeReceivables

24000

eur

CY2022Q4

ifrs-full

Contract Liabilities

ContractLiabilities

42000

eur

CY2022Q4

ifrs-full

Transaction Price Allocated To Remaining Performance Obligations

TransactionPriceAllocatedToRemainingPerformanceObligations

116000

eur

CY2022

ifrs-full

Disclosure Of Research And Development Expense Explanatory

DisclosureOfResearchAndDevelopmentExpenseExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2022 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2021 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2020 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> Development cost of prototypes </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">93,117</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">27,632</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">8,234</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Personnel expenses </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">21,363</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">11,340</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">21,652</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> thereof related to the CSOP and ESOP (IFRS 2) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">231</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,137</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">17,723</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;">Impairment</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">41,182</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Software fees and subscriptions </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">977</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">506</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">91</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Professional services </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">363</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">352</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">267</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Depreciation and amortization </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">632</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">284</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">171</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Other </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">845</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">495</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">54</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">158,479</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">40,609</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">30,469</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022

sev

Development Cost Of Prototypes

DevelopmentCostOfPrototypes

93117000

eur

CY2021

sev

Development Cost Of Prototypes

DevelopmentCostOfPrototypes

27632000

eur

CY2020

sev

Development Cost Of Prototypes

DevelopmentCostOfPrototypes

8234000

eur

CY2022

sev

Personnel Expense Included In Research And Devlopment

PersonnelExpenseIncludedInResearchAndDevlopment

21363000

eur

CY2021

sev

Personnel Expense Included In Research And Devlopment

PersonnelExpenseIncludedInResearchAndDevlopment

11340000

eur

CY2020

sev

Personnel Expense Included In Research And Devlopment

PersonnelExpenseIncludedInResearchAndDevlopment

21652000

eur

CY2022

sev

Impairment Recognized In Research And Development

ImpairmentRecognizedInResearchAndDevelopment

41182000

eur

CY2021

sev

Impairment Recognized In Research And Development

ImpairmentRecognizedInResearchAndDevelopment

0

eur

CY2020

sev

Impairment Recognized In Research And Development

ImpairmentRecognizedInResearchAndDevelopment

0

eur

CY2022

sev

Software Fees And Subscriptions Expense

SoftwareFeesAndSubscriptionsExpense

977000

eur

CY2021

sev

Software Fees And Subscriptions Expense

SoftwareFeesAndSubscriptionsExpense

506000

eur

CY2020

sev

Software Fees And Subscriptions Expense

SoftwareFeesAndSubscriptionsExpense

91000

eur

CY2022

sev

Professional Services Expense Research And Development

ProfessionalServicesExpenseResearchAndDevelopment

363000

eur

CY2021

sev

Professional Services Expense Research And Development

ProfessionalServicesExpenseResearchAndDevelopment

352000

eur

CY2020

sev

Professional Services Expense Research And Development

ProfessionalServicesExpenseResearchAndDevelopment

267000

eur

CY2022

sev

Depreciation And Amortisation Research And Development

DepreciationAndAmortisationResearchAndDevelopment

632000

eur

CY2021

sev

Depreciation And Amortisation Research And Development

DepreciationAndAmortisationResearchAndDevelopment

284000

eur

CY2020

sev

Depreciation And Amortisation Research And Development

DepreciationAndAmortisationResearchAndDevelopment

171000

eur

CY2022

sev

Research And Development Expense Other

ResearchAndDevelopmentExpenseOther

845000

eur

CY2021

sev

Research And Development Expense Other

ResearchAndDevelopmentExpenseOther

495000

eur

CY2020

sev

Research And Development Expense Other

ResearchAndDevelopmentExpenseOther

54000

eur

CY2022

ifrs-full

Research And Development Expense

ResearchAndDevelopmentExpense

158479000

eur

CY2021

ifrs-full

Research And Development Expense

ResearchAndDevelopmentExpense

40609000

eur

CY2020

ifrs-full

Research And Development Expense

ResearchAndDevelopmentExpense

30469000

eur

CY2022

ifrs-full

Disclosure Of Expenses By Nature Explanatory

DisclosureOfExpensesByNatureExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2022 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2021 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2020 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> Personnel expenses </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">29,142</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">17,678</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">39,291</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> thereof related to ESOP and CSOP (IFRS 2) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">963</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,898</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">32,160</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Depreciation and amortization </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">815</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">574</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">384</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">29,957</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">18,252</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">39,675</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022

sev

Personnel Expenses Selling And Distribution Expense

PersonnelExpensesSellingAndDistributionExpense

1778000

eur

CY2021

sev

Personnel Expenses Selling And Distribution Expense

PersonnelExpensesSellingAndDistributionExpense

1764000

eur

CY2020

sev

Personnel Expenses Selling And Distribution Expense

PersonnelExpensesSellingAndDistributionExpense

8490000

eur

CY2022

sev

Professional Services Expense Selling And Distribution

ProfessionalServicesExpenseSellingAndDistribution

0

eur

CY2021

sev

Professional Services Expense Selling And Distribution

ProfessionalServicesExpenseSellingAndDistribution

704000

eur

CY2020

sev

Professional Services Expense Selling And Distribution

ProfessionalServicesExpenseSellingAndDistribution

171000

eur

CY2022

ifrs-full

Advertising Expense

AdvertisingExpense

1266000

eur

CY2021

ifrs-full

Advertising Expense

AdvertisingExpense

365000

eur

CY2020

ifrs-full

Advertising Expense

AdvertisingExpense

84000

eur

CY2022

sev

Other Selling And Distribution Expense

OtherSellingAndDistributionExpense

514000

eur

CY2021

sev

Other Selling And Distribution Expense

OtherSellingAndDistributionExpense

387000

eur

CY2020

sev

Other Selling And Distribution Expense

OtherSellingAndDistributionExpense

355000

eur

CY2022

ifrs-full

Selling General And Administrative Expense

SellingGeneralAndAdministrativeExpense

3558000

eur

CY2021

ifrs-full

Selling General And Administrative Expense

SellingGeneralAndAdministrativeExpense

3220000

eur

CY2020

ifrs-full

Selling General And Administrative Expense

SellingGeneralAndAdministrativeExpense

9100000

eur

CY2022

ifrs-full

Disclosure Of General And Administrative Expense Explanatory

DisclosureOfGeneralAndAdministrativeExpenseExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2022 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2021 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2020 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> Professional services </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">7,730</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">7,030</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">4,830</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Personnel expenses </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">6,001</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">4,574</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">9,148</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> thereof related to the CSOP and ESOP (IFRS 2) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">711</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">761</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">7,488</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Insurance </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">3,478</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">308</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">16</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;">Impairment</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,965</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Software fees and subscriptions </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,185</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">207</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">58</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Bank charges </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">497</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">181</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">159</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Other </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,132</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">829</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">193</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">20,023</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">15,094</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">14,404</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022

sev

Professional Services Expense General And Administrative

ProfessionalServicesExpenseGeneralAndAdministrative

7730000

eur

CY2021

sev

Professional Services Expense General And Administrative

ProfessionalServicesExpenseGeneralAndAdministrative

7030000

eur

CY2020

sev

Professional Services Expense General And Administrative

ProfessionalServicesExpenseGeneralAndAdministrative

4830000

eur

CY2022

sev

Personnel Expense General And Administrative

PersonnelExpenseGeneralAndAdministrative

6001000

eur

CY2021

sev

Personnel Expense General And Administrative

PersonnelExpenseGeneralAndAdministrative

4574000

eur

CY2020

sev

Personnel Expense General And Administrative

PersonnelExpenseGeneralAndAdministrative

9148000

eur

CY2022

ifrs-full

Insurance Expense

InsuranceExpense

3478000

eur

CY2021

ifrs-full

Insurance Expense

InsuranceExpense

308000

eur

CY2020

ifrs-full

Insurance Expense

InsuranceExpense

16000

eur

CY2022

sev

Impairment General And Administrative Expense

ImpairmentGeneralAndAdministrativeExpense

0

eur

CY2021

sev

Impairment General And Administrative Expense

ImpairmentGeneralAndAdministrativeExpense

1965000

eur

CY2020

sev

Impairment General And Administrative Expense

ImpairmentGeneralAndAdministrativeExpense

0

eur

CY2022

sev

Software Fees And Subscriptions General And Administrative

SoftwareFeesAndSubscriptionsGeneralAndAdministrative

1185000

eur

CY2021

sev

Software Fees And Subscriptions General And Administrative

SoftwareFeesAndSubscriptionsGeneralAndAdministrative

207000

eur

CY2020

sev

Software Fees And Subscriptions General And Administrative

SoftwareFeesAndSubscriptionsGeneralAndAdministrative

58000

eur

CY2022

ifrs-full

Bank And Similar Charges

BankAndSimilarCharges

497000

eur

CY2021

ifrs-full

Bank And Similar Charges

BankAndSimilarCharges

181000

eur

CY2020

ifrs-full

Bank And Similar Charges

BankAndSimilarCharges

159000

eur

CY2022

sev

Other General And Administrative

OtherGeneralAndAdministrative

1132000

eur

CY2021

sev

Other General And Administrative

OtherGeneralAndAdministrative

829000

eur

CY2020

sev

Other General And Administrative

OtherGeneralAndAdministrative

193000

eur

CY2022

ifrs-full

General And Administrative Expense

GeneralAndAdministrativeExpense

20023000

eur

CY2021

ifrs-full

General And Administrative Expense

GeneralAndAdministrativeExpense

15094000

eur

CY2020

ifrs-full

General And Administrative Expense

GeneralAndAdministrativeExpense

14404000

eur

CY2022

ifrs-full

Miscellaneous Other Operating Expense

MiscellaneousOtherOperatingExpense

29957000

eur

CY2021

ifrs-full

Miscellaneous Other Operating Expense

MiscellaneousOtherOperatingExpense

18252000

eur

CY2020

ifrs-full

Miscellaneous Other Operating Expense

MiscellaneousOtherOperatingExpense

39675000

eur

CY2022

ifrs-full

Disclosure Of Other Operating Income Expense Explanatory

DisclosureOfOtherOperatingIncomeExpenseExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2022 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2021 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2020 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> Other operating income </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,560</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">269</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">334</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Income from currency revaluation </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,235</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Income Renault ZOE </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">47</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">240</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Government grant </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">260</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">71</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">68</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Miscellaneous income </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">65</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">151</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">26</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Other operating expenses </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(718</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(452</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(349</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Expenses from currency revaluation </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(560</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(452</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Miscellaneous expense </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(158</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(349</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td><td style="border-bottom: 1px solid black;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Other operating income/(expenses) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">842</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(183</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(15</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">)</td></tr> </tbody></table>

CY2022

sev

Operating Income Other

OperatingIncomeOther

1560000

eur

CY2021

sev

Operating Income Other

OperatingIncomeOther

269000

eur

CY2020

sev

Operating Income Other

OperatingIncomeOther

334000

eur

CY2022

ifrs-full

Net Foreign Exchange Gain

NetForeignExchangeGain

1235000

eur

CY2021

ifrs-full

Net Foreign Exchange Gain

NetForeignExchangeGain

0

eur

CY2020

ifrs-full

Net Foreign Exchange Gain

NetForeignExchangeGain

0

eur

CY2022

ifrs-full

Fee And Commission Income

FeeAndCommissionIncome

0

eur

CY2021

ifrs-full

Fee And Commission Income

FeeAndCommissionIncome

47000

eur

CY2020

ifrs-full

Fee And Commission Income

FeeAndCommissionIncome

240000

eur

CY2022

ifrs-full

Revenue From Government Grants

RevenueFromGovernmentGrants

260000

eur

CY2021

ifrs-full

Revenue From Government Grants

RevenueFromGovernmentGrants

71000

eur

CY2020

ifrs-full

Revenue From Government Grants

RevenueFromGovernmentGrants

68000

eur

CY2022

ifrs-full

Miscellaneous Other Operating Income

MiscellaneousOtherOperatingIncome

65000

eur

CY2021

ifrs-full

Miscellaneous Other Operating Income

MiscellaneousOtherOperatingIncome

151000

eur

CY2020

ifrs-full

Miscellaneous Other Operating Income

MiscellaneousOtherOperatingIncome

26000

eur

CY2022

ifrs-full

Other Expense By Nature

OtherExpenseByNature

718000

eur

CY2021

ifrs-full

Other Expense By Nature

OtherExpenseByNature

452000

eur

CY2020

ifrs-full

Other Expense By Nature

OtherExpenseByNature

349000

eur

CY2022

ifrs-full

Net Foreign Exchange Loss

NetForeignExchangeLoss

560000

eur

CY2021

ifrs-full

Net Foreign Exchange Loss

NetForeignExchangeLoss

452000

eur

CY2020

ifrs-full

Net Foreign Exchange Loss

NetForeignExchangeLoss

-0

eur

CY2022

sev

Miscellaneous Expense

MiscellaneousExpense

158000

eur

CY2021

sev

Miscellaneous Expense

MiscellaneousExpense

-0

eur

CY2020

sev

Miscellaneous Expense

MiscellaneousExpense

349000

eur

CY2022

ifrs-full

Other Operating Income Expense

OtherOperatingIncomeExpense

842000

eur

CY2021

ifrs-full

Other Operating Income Expense

OtherOperatingIncomeExpense

-183000

eur

CY2020

ifrs-full

Other Operating Income Expense

OtherOperatingIncomeExpense

-15000

eur

CY2021

sev

Maximum Advance Payments From Customers

MaximumAdvancePaymentsFromCustomers

4000000

eur

CY2022

ifrs-full

Gains Losses On Financial Liabilities At Fair Value Through Profit Or Loss Designated As Upon Initial Recognition

GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition

645000

eur

CY2021

ifrs-full

Gains Losses On Financial Liabilities At Fair Value Through Profit Or Loss Designated As Upon Initial Recognition

GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition

0

eur

CY2020

ifrs-full

Gains Losses On Financial Liabilities At Fair Value Through Profit Or Loss Designated As Upon Initial Recognition

GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition

0

eur

CY2022

ifrs-full

Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss

GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

354000

eur

CY2021

ifrs-full

Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss

GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

0

eur

CY2020

ifrs-full

Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss

GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

2000

eur

CY2022

sev

Interest And Similar Income

InterestAndSimilarIncome

999000

eur

CY2021

sev

Interest And Similar Income

InterestAndSimilarIncome

0

eur

CY2020

sev

Interest And Similar Income

InterestAndSimilarIncome

2000

eur

CY2022

ifrs-full

Gains Losses On Financial Liabilities At Fair Value Through Profit Or Loss Designated As Upon Initial Recognition

GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition

645000

eur

CY2022

sev

Advanced Payments Received From Customers Interest Expense

AdvancedPaymentsReceivedFromCustomersInterestExpense

1646000

eur

CY2021

sev

Advanced Payments Received From Customers Interest Expense

AdvancedPaymentsReceivedFromCustomersInterestExpense

1497000

eur

CY2020

sev

Advanced Payments Received From Customers Interest Expense

AdvancedPaymentsReceivedFromCustomersInterestExpense

1360000

eur

CY2022

sev

Financial Liabilities Interest Expense

FinancialLiabilitiesInterestExpense

1096000

eur

CY2021

sev

Financial Liabilities Interest Expense

FinancialLiabilitiesInterestExpense

3227000

eur

CY2020

sev

Financial Liabilities Interest Expense

FinancialLiabilitiesInterestExpense

614000

eur

CY2022

sev

Deferred Dayone Losses From Convertible Debentures Interest Expense

DeferredDayoneLossesFromConvertibleDebenturesInterestExpense

456000

eur

CY2021

sev

Deferred Dayone Losses From Convertible Debentures Interest Expense

DeferredDayoneLossesFromConvertibleDebenturesInterestExpense

0

eur

CY2020

sev

Deferred Dayone Losses From Convertible Debentures Interest Expense

DeferredDayoneLossesFromConvertibleDebenturesInterestExpense

0

eur

CY2022

sev

Interest Expenses From Currency Revaluation

InterestExpensesFromCurrencyRevaluation

37000

eur

CY2021

sev

Interest Expenses From Currency Revaluation

InterestExpensesFromCurrencyRevaluation

0

eur

CY2020

sev

Interest Expenses From Currency Revaluation

InterestExpensesFromCurrencyRevaluation

0

eur

CY2022

sev

Interest And Similar Expense On Lease Liabilities

InterestAndSimilarExpenseOnLeaseLiabilities

86000

eur

CY2021

sev

Interest And Similar Expense On Lease Liabilities

InterestAndSimilarExpenseOnLeaseLiabilities

57000

eur

CY2020

sev

Interest And Similar Expense On Lease Liabilities

InterestAndSimilarExpenseOnLeaseLiabilities

39000

eur

CY2022

sev

Other Interest Expense

OtherInterestExpense

0

eur

CY2021

sev

Other Interest Expense

OtherInterestExpense

0

eur

CY2020

sev

Other Interest Expense

OtherInterestExpense

27000

eur

CY2022

sev

Interest And Similar Expenses

InterestAndSimilarExpenses

3321000

eur

CY2021

sev

Interest And Similar Expenses

InterestAndSimilarExpenses

4781000

eur

CY2020

sev

Interest And Similar Expenses

InterestAndSimilarExpenses

2040000

eur

CY2022

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

0

eur

CY2021

ifrs-full

Deferred Tax Expense Income

DeferredTaxExpenseIncome

18000

eur

CY2022

ifrs-full

Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits Explanatory

DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec 31, 2022 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2021 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2020 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> Deferred tax assets </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> due to property, plant and equipment </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">15,975</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> due to current financial liabilities </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">21</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> due to tax loss carryforwards </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">54</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> due to advance payments received from customers </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,707</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,163</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">670</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> due to lease liabilities </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">868</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,015</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">646</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> due to other financial/non-financial assets </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> due to current provisions </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">101</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> due to current other non-financial assets </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">29</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> due to current/noncurrent other liabilities </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">159</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">14</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> due to cash and cash deposits </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">2</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> due to current other financial assets </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> due to prepaid expenses </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">825</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">134</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Deferred tax assets </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">19,534</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,400</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,452</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Deferred tax liabilities </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td></tr> <tr style="background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; padding: 0pt 0pt 0pt 9pt;">due to other financial/non-financial assets</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">2,258</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> due to current financial liabilities </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">356</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> due to leases </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">261</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">995</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">639</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> due to trade payables </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">290</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> due to provisions </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">94</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> due to cash and cash deposits </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">365</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">47</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> due to property, plant and equipment </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">45</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">10</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> due to noncurrent other non-financial assets </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">29</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> due to other noncurrent financial liabilities </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">22</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">112</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Deferred tax liabilities </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,624</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,138</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">761</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Non-recognition of deferred tax assets </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(15,910</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(1,262</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(691</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Recognition of deferred tax assets </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,624</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,138</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">761</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Deferred tax assets/liabilities, net </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022Q4

ifrs-full

Deferred Tax Assets

DeferredTaxAssets

19534000

eur

CY2021Q4

ifrs-full

Deferred Tax Assets

DeferredTaxAssets

2400000

eur

CY2020Q4

ifrs-full

Deferred Tax Assets

DeferredTaxAssets

1452000

eur

CY2022Q4

ifrs-full

Deferred Tax Liabilities

DeferredTaxLiabilities

3624000

eur

CY2021Q4

ifrs-full

Deferred Tax Liabilities

DeferredTaxLiabilities

1138000

eur

CY2020Q4

ifrs-full

Deferred Tax Liabilities

DeferredTaxLiabilities

761000

eur

CY2022Q4

sev

Nonrecognition Of Deferred Tax Assets

NonrecognitionOfDeferredTaxAssets

15910000

eur

CY2021Q4

sev

Nonrecognition Of Deferred Tax Assets

NonrecognitionOfDeferredTaxAssets

1262000

eur

CY2020Q4

sev

Nonrecognition Of Deferred Tax Assets

NonrecognitionOfDeferredTaxAssets

691000

eur

CY2022Q4

sev

Recognition Of Deferred Tax Assets

RecognitionOfDeferredTaxAssets

3624000

eur

CY2021Q4

sev

Recognition Of Deferred Tax Assets

RecognitionOfDeferredTaxAssets

1138000

eur

CY2020Q4

sev

Recognition Of Deferred Tax Assets

RecognitionOfDeferredTaxAssets

761000

eur

CY2022Q4

ifrs-full

Deferred Tax Liability Asset

DeferredTaxLiabilityAsset

0

eur

CY2021Q4

ifrs-full

Deferred Tax Liability Asset

DeferredTaxLiabilityAsset

0

eur

CY2020Q4

ifrs-full

Deferred Tax Liability Asset

DeferredTaxLiabilityAsset

0

eur

CY2022Q4

sev

Current Deferred Tax Assets

CurrentDeferredTaxAssets

948000

eur

CY2021Q4

sev

Current Deferred Tax Assets

CurrentDeferredTaxAssets

314000

eur

CY2022Q4

sev

Current Deferred Tax Liabilities

CurrentDeferredTaxLiabilities

3363000

eur

CY2021Q4

sev

Current Deferred Tax Liabilities

CurrentDeferredTaxLiabilities

47000

eur

CY2021

sev

Tax Effect Rsu Supervisory Board Nontaxdeductible Expenses

TaxEffectRSUSupervisoryBoardNontaxdeductibleExpenses

0

eur

CY2020

sev

Tax Effect Rsu Supervisory Board Nontaxdeductible Expenses

TaxEffectRSUSupervisoryBoardNontaxdeductibleExpenses

0

eur

CY2022Q4

ifrs-full

Deductible Temporary Differences For Which No Deferred Tax Asset Is Recognised

DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised

48241000

eur

CY2021Q4

ifrs-full

Deductible Temporary Differences For Which No Deferred Tax Asset Is Recognised

DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised

3887000

eur

CY2022Q4

sev

Deductible Temporary Differences For Which No Deferred Tax Asset Is Recognized Potential Tax Benefit At Tax Rate

DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognizedPotentialTaxBenefitAtTaxRate

15910000

eur

CY2021Q4

sev

Deductible Temporary Differences For Which No Deferred Tax Asset Is Recognized Potential Tax Benefit At Tax Rate

DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognizedPotentialTaxBenefitAtTaxRate

1282000

eur

CY2022Q4

sev

Unused Tax Losses For Which No Deferred Tax Assets Recognized Potential Tax Benefit At Tax Rate

UnusedTaxLossesForWhichNoDeferredTaxAssetsRecognizedPotentialTaxBenefitAtTaxRate

83011000

eur

CY2021Q4

sev

Unused Tax Losses For Which No Deferred Tax Assets Recognized Potential Tax Benefit At Tax Rate

UnusedTaxLossesForWhichNoDeferredTaxAssetsRecognizedPotentialTaxBenefitAtTaxRate

36858000

eur

CY2022

sev

Tax Effect Of Transaction Cost

TaxEffectOfTransactionCost

532000

eur

CY2021

sev

Tax Effect Of Transaction Cost

TaxEffectOfTransactionCost

937000

eur

CY2021

sev

Deferred Tax Assets On Transaction Costs Recognized In Equity

DeferredTaxAssetsOnTransactionCostsRecognizedInEquity

18000

eur

CY2022

ifrs-full

Accounting Profit

AccountingProfit

-183698000

eur

CY2021

ifrs-full

Accounting Profit

AccountingProfit

-63935000

eur

CY2020

ifrs-full

Accounting Profit

AccountingProfit

-56032000

eur

CY2022

ifrs-full

Tax Expense Income At Applicable Tax Rate

TaxExpenseIncomeAtApplicableTaxRate

-60584000

eur

CY2021

ifrs-full

Tax Expense Income At Applicable Tax Rate

TaxExpenseIncomeAtApplicableTaxRate

-21086000

eur

CY2020

ifrs-full

Tax Expense Income At Applicable Tax Rate

TaxExpenseIncomeAtApplicableTaxRate

-18479000

eur

CY2022

ifrs-full

Tax Effect Of Tax Losses

TaxEffectOfTaxLosses

46175000

eur

CY2021

ifrs-full

Tax Effect Of Tax Losses

TaxEffectOfTaxLosses

20061000

eur

CY2020

ifrs-full

Tax Effect Of Tax Losses

TaxEffectOfTaxLosses

8254000

eur

CY2022

sev

Tax Effect Of Changes In Deferred Taxes On Balance Positions

TaxEffectOfChangesInDeferredTaxesOnBalancePositions

14648000

eur

CY2021

sev

Tax Effect Of Changes In Deferred Taxes On Balance Positions

TaxEffectOfChangesInDeferredTaxesOnBalancePositions

1261000

eur

CY2020

sev

Tax Effect Of Changes In Deferred Taxes On Balance Positions

TaxEffectOfChangesInDeferredTaxesOnBalancePositions

690000

eur

CY2022

sev

Tax Effect If Mcn Nondeductible Expenses

TaxEffectIfMcnNondeductibleExpenses

0

eur

CY2021

sev

Tax Effect If Mcn Nondeductible Expenses

TaxEffectIfMcnNondeductibleExpenses

753000

eur

CY2020

sev

Tax Effect If Mcn Nondeductible Expenses

TaxEffectIfMcnNondeductibleExpenses

0

eur

CY2022

sev

Tax Effect Of Csop Nondeductible Expenses

TaxEffectOfCSOPNondeductibleExpenses

215000

eur

CY2021

sev

Tax Effect Of Csop Nondeductible Expenses

TaxEffectOfCSOPNondeductibleExpenses

626000

eur

CY2020

sev

Tax Effect Of Csop Nondeductible Expenses

TaxEffectOfCSOPNondeductibleExpenses

10606000

eur

CY2022

sev

Tax Effect Rsu Supervisory Board Nontaxdeductible Expenses

TaxEffectRSUSupervisoryBoardNontaxdeductibleExpenses

160000

eur

CY2022

sev

Tax Effect Of Esop Nontaxdeductible Expenses

TaxEffectOfEsopNontaxdeductibleExpenses

102000

eur

CY2021

sev

Tax Effect Of Esop Nontaxdeductible Expenses

TaxEffectOfEsopNontaxdeductibleExpenses

0

eur

CY2020

sev

Tax Effect Of Esop Nontaxdeductible Expenses

TaxEffectOfEsopNontaxdeductibleExpenses

0

eur

CY2022

sev

Tax Effect Of Transaction Costs

TaxEffectOfTransactionCosts

532000

eur

CY2021

sev

Tax Effect Of Transaction Costs

TaxEffectOfTransactionCosts

937000

eur

CY2020

sev

Tax Effect Of Transaction Costs

TaxEffectOfTransactionCosts

723000

eur

CY2022

sev

Tax Rate Effect Of Convertible Nontaxdeductible Expenses

TaxRateEffectOfConvertibleNontaxdeductibleExpenses

-754000

eur

CY2021

sev

Tax Rate Effect Of Convertible Nontaxdeductible Expenses

TaxRateEffectOfConvertibleNontaxdeductibleExpenses

0

eur

CY2020

sev

Tax Rate Effect Of Convertible Nontaxdeductible Expenses

TaxRateEffectOfConvertibleNontaxdeductibleExpenses

0

eur

CY2022

ifrs-full

Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss

TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss

33000

eur

CY2021

ifrs-full

Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss

TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss

37000

eur

CY2020

ifrs-full

Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss

TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss

9000

eur

CY2022

ifrs-full

Other Tax Effects For Reconciliation Between Accounting Profit And Tax Expense Income

OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome

-537000

eur

CY2021

ifrs-full

Other Tax Effects For Reconciliation Between Accounting Profit And Tax Expense Income

OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome

-715000

eur

CY2020

ifrs-full

Other Tax Effects For Reconciliation Between Accounting Profit And Tax Expense Income

OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome

-357000

eur

CY2022

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

0

eur

CY2021

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

0

eur

CY2020

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

0

eur

CY2022

ifrs-full

Disclosure Of Intangible Assets Explanatory

DisclosureOfIntangibleAssetsExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Website </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Software </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> Historical cost </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Balance as of Jan. 1, 2022 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">45</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">222</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">267</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Additions </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">35</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">35</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Balance as of Dec. 31, 2022 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">45</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">257</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">302</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Accumulated amortization </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Balance as of Jan. 1, 2022 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(38</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(23</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(61</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Impairment </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(1</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(169</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(170</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Amortization </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(6</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(62</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(68</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Balance as of Dec. 31, 2022 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(45</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(254</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(299</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Carrying amount as of Jan. 1, 2022 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">7</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">199</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">206</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Carrying amount as of Dec. 31, 2022 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Website </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Software </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> Historical cost </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Balance as of Jan. 1, 2021 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">43</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">43</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Additions </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">2</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">222</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">224</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Balance as of Dec. 31, 2021 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">45</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">222</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">267</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Accumulated amortization </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Balance as of Jan. 1, 2021 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(27</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(27</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Amortization </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(11</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(23</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(34</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Balance as of Dec. 31, 2021 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(38</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(23</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(61</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Carrying amount as of Jan. 1, 2021 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">16</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">16</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Carrying amount as of Dec. 31, 2021 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">7</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">199</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">206</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2021Q4

ifrs-full

Intangible Assets Other Than Goodwill Carrying Amount At Cost Of Revalued Assets

IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets

267000

eur

CY2022

ifrs-full

Additions Other Than Through Business Combinations Intangible Assets Other Than Goodwill

AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

35000

eur

CY2022Q4

ifrs-full

Intangible Assets Other Than Goodwill Carrying Amount At Cost Of Revalued Assets

IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets

302000

eur

CY2021Q4

sev

Accumulated Amortization Intangible Assets Other Than Goodwill

AccumulatedAmortizationIntangibleAssetsOtherThanGoodwill

-61000

eur

CY2022

ifrs-full

Impairment Loss Recognised In Profit Or Loss Intangible Assets Other Than Goodwill

ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill

170000

eur

CY2022

ifrs-full

Amortisation Intangible Assets Other Than Goodwill

AmortisationIntangibleAssetsOtherThanGoodwill

68000

eur

CY2022Q4

sev

Accumulated Amortization Intangible Assets Other Than Goodwill

AccumulatedAmortizationIntangibleAssetsOtherThanGoodwill

-299000

eur

CY2021Q4

ifrs-full

Intangible Assets Other Than Goodwill

IntangibleAssetsOtherThanGoodwill

206000

eur

CY2022Q4

ifrs-full

Intangible Assets Other Than Goodwill

IntangibleAssetsOtherThanGoodwill

3000

eur

CY2020Q4

ifrs-full

Intangible Assets Other Than Goodwill Carrying Amount At Cost Of Revalued Assets

IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets

43000

eur

CY2021

ifrs-full

Additions Other Than Through Business Combinations Intangible Assets Other Than Goodwill

AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill

224000

eur

CY2021Q4

ifrs-full

Intangible Assets Other Than Goodwill Carrying Amount At Cost Of Revalued Assets

IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets

267000

eur

CY2020Q4

sev

Accumulated Amortization Intangible Assets Other Than Goodwill

AccumulatedAmortizationIntangibleAssetsOtherThanGoodwill

-27000

eur

CY2021

ifrs-full

Amortisation Intangible Assets Other Than Goodwill

AmortisationIntangibleAssetsOtherThanGoodwill

34000

eur

CY2021Q4

sev

Accumulated Amortization Intangible Assets Other Than Goodwill

AccumulatedAmortizationIntangibleAssetsOtherThanGoodwill

-61000

eur

CY2020Q4

ifrs-full

Intangible Assets Other Than Goodwill

IntangibleAssetsOtherThanGoodwill

16000

eur

CY2021Q4

ifrs-full

Intangible Assets Other Than Goodwill

IntangibleAssetsOtherThanGoodwill

206000

eur

CY2022

ifrs-full

Amortisation Intangible Assets Other Than Goodwill

AmortisationIntangibleAssetsOtherThanGoodwill

68000

eur

CY2021

ifrs-full

Amortisation Intangible Assets Other Than Goodwill

AmortisationIntangibleAssetsOtherThanGoodwill

34000

eur

CY2022

ifrs-full

Disclosure Of Property Plant And Equipment Explanatory

DisclosureOfPropertyPlantAndEquipmentExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Equipment / Hardware </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Construction in progress </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> Acquisition or manufacturing costs </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Balance as of Jan. 1, 2022 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,048</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">705</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,753</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Additions </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">667</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">38,064</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">38,731</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Acquisition or manufacturing costs Dec. 31, 2022 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,715</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">38,769</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">40,484</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Accumulated depreciation and impairment </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Balance as of Jan. 1, 2022 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(269</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(269</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Impairment </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(791</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(38,473</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(39,264</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Depreciation </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(284</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(284</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Balance as of Dec. 31, 2022 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(1,344</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(38,473</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(39,817</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Carrying amount Jan. 1, 2022 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">779</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">705</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,484</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Carrying amount Dec. 31, 2022 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">371</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">296</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">667</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Equipment / Hardware </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Construction in progress </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> Acquisition or manufacturing costs </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Balance as of Jan. 1, 2021 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">281</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,965</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">2,246</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Additions </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">546</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">926</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,472</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Reclassifications </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">221</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(221</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Impairment </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(1,965</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(1,965</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Balance as of Dec. 31, 2021 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,048</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">705</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,753</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Accumulated depreciation </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="font-family: "Times New Roman"; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Balance as of Jan. 1, 2021 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(144</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(144</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Depreciation </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(125</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(125</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Accumulated depreciation Dec. 31, 2021 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(269</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(269</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Carrying amount Jan. 1, 2021 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">137</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,965</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,102</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Carrying amount Dec. 31, 2021 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">779</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">705</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,484</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2021Q4

ifrs-full

Property Plant And Equipment Recognised As Of Acquisition Date

PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate

1753000

eur

CY2022

ifrs-full

Acquisitions Through Business Combinations Property Plant And Equipment

AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment

38731000

eur

CY2022Q4

ifrs-full

Property Plant And Equipment Recognised As Of Acquisition Date

PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate

40484000

eur

CY2021Q4

sev

Property Plant And Equipment Accumulated Depreciation

PropertyPlantAndEquipmentAccumulatedDepreciation

-269000

eur

CY2022

ifrs-full

Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment

ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

39264000

eur

CY2022

ifrs-full

Depreciation Property Plant And Equipment

DepreciationPropertyPlantAndEquipment

284000

eur

CY2022Q4

sev

Property Plant And Equipment Accumulated Depreciation

PropertyPlantAndEquipmentAccumulatedDepreciation

-39817000

eur

CY2021Q4

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

1484000

eur

CY2022Q4

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

667000

eur

CY2020Q4

ifrs-full

Property Plant And Equipment Recognised As Of Acquisition Date

PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate

2246000

eur

CY2021

ifrs-full

Acquisitions Through Business Combinations Property Plant And Equipment

AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment

1472000

eur

CY2021

sev

Reclassification Recognised In Profit Or Loss Property Plant And Equipment

ReclassificationRecognisedInProfitOrLossPropertyPlantAndEquipment

0

eur

CY2021

ifrs-full

Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment

ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

1965000

eur

CY2021Q4

ifrs-full

Property Plant And Equipment Recognised As Of Acquisition Date

PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate

1753000

eur

CY2020Q4

sev

Property Plant And Equipment Accumulated Depreciation

PropertyPlantAndEquipmentAccumulatedDepreciation

-144000

eur

CY2021

ifrs-full

Depreciation Property Plant And Equipment

DepreciationPropertyPlantAndEquipment

125000

eur

CY2021Q4

sev

Property Plant And Equipment Accumulated Depreciation

PropertyPlantAndEquipmentAccumulatedDepreciation

-269000

eur

CY2020Q4

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

2102000

eur

CY2021Q4

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

1484000

eur

CY2022Q4

sev

Advance Payments For Assets Under Construction

AdvancePaymentsForAssetsUnderConstruction

16348000

eur

CY2022

ifrs-full

Disclosure Of Quantitative Information About Rightofuse Assets Explanatory

DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Buildings </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Cars and equipment </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> Right-of-use assets on January 1, 2022 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">2,997</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">21</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">3,018</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Additions to right-of-use assets </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">8</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">8</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Lease modifications </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(26</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(26</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Impairment </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(1,742</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(6</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">(1,748</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Depreciation of right-of-use assets </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(451</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(11</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(462</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Right-of-use assets on December 31, 2022 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">778</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">12</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">790</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Interest expense on lease liabilities </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">83</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">3</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">86</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Expense relating to short-term leases </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">125</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">4</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">129</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total cash outflow for leases </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">502</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">13</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">515</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Buildings </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Cars and equipment </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> Right-of-use assets on January 1, 2021 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,906</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">31</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,937</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Additions to right-of-use assets </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,496</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,496</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Depreciation of right-of-use assets </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(405</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(10</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(415</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Right-of-use assets on December 31, 2021 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">2,997</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">21</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">3,018</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Interest expense on lease liabilities </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">52</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">4</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">56</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Expense relating to short-term leases </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total cash outflow for leases </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">423</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">12</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">435</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Buildings </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Cars and equipment </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 55%;"> Right-of-use assets on January 1, 2020 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">2,211</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">24</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">2,235</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Additions to right-of-use assets </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">15</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">15</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Depreciation of right-of-use assets </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(305</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(8</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(313</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Right-of-use assets on December 31, 2020 </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,906</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">31</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">1,937</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Interest expense on lease liabilities </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">35</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">4</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">39</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Expense relating to short-term leases </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total cash outflow for leases </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">311</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">12</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">323</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2021Q4

ifrs-full

Rightofuse Assets

RightofuseAssets

3018000

eur

CY2022

ifrs-full

Additions To Rightofuse Assets

AdditionsToRightofuseAssets

8000

eur

CY2022

sev

Rightofuse Assets Increase Decrease In Lease Modifications

RightofuseAssetsIncreaseDecreaseInLeaseModifications

-26000

eur

CY2022

sev

Impairment Loss Recognised In Profit Or Loss Right Of Use Assets

ImpairmentLossRecognisedInProfitOrLossRightOfUseAssets

1748000

eur

CY2022

ifrs-full

Depreciation Rightofuse Assets

DepreciationRightofuseAssets

462000

eur

CY2022Q4

ifrs-full

Rightofuse Assets

RightofuseAssets

790000

eur

CY2022

ifrs-full

Interest Expense On Lease Liabilities

InterestExpenseOnLeaseLiabilities

86000

eur

CY2022

sev

Shortterm Leases Expense

ShorttermLeasesExpense

129000

eur

CY2022

ifrs-full

Cash Outflow For Leases

CashOutflowForLeases

515000

eur

CY2020Q4

ifrs-full

Rightofuse Assets

RightofuseAssets

1937000

eur

CY2021

ifrs-full

Additions To Rightofuse Assets

AdditionsToRightofuseAssets

1496000

eur

CY2021

ifrs-full

Depreciation Rightofuse Assets

DepreciationRightofuseAssets

415000

eur

CY2021Q4

ifrs-full

Rightofuse Assets

RightofuseAssets

3018000

eur

CY2021

ifrs-full

Interest Expense On Lease Liabilities

InterestExpenseOnLeaseLiabilities

56000

eur

CY2021

sev

Shortterm Leases Expense

ShorttermLeasesExpense

0

eur

CY2021

ifrs-full

Cash Outflow For Leases

CashOutflowForLeases

435000

eur

CY2019Q4

ifrs-full

Rightofuse Assets

RightofuseAssets

2235000

eur

CY2020

ifrs-full

Additions To Rightofuse Assets

AdditionsToRightofuseAssets

15000

eur

CY2020

ifrs-full

Depreciation Rightofuse Assets

DepreciationRightofuseAssets

313000

eur

CY2020Q4

ifrs-full

Rightofuse Assets

RightofuseAssets

1937000

eur

CY2020

ifrs-full

Interest Expense On Lease Liabilities

InterestExpenseOnLeaseLiabilities

39000

eur

CY2020

sev

Shortterm Leases Expense

ShorttermLeasesExpense

0

eur

CY2020

ifrs-full

Cash Outflow For Leases

CashOutflowForLeases

323000

eur

CY2022Q4

sev

Lease Commitments For Shortterm Leases

LeaseCommitmentsForShorttermLeases

150000

eur

CY2021Q4

sev

Lease Commitments For Shortterm Leases

LeaseCommitmentsForShorttermLeases

4000

eur

CY2022

ifrs-full

Expense Relating To Variable Lease Payments Not Included In Measurement Of Lease Liabilities

ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities

27000

eur

CY2022

ifrs-full

Disclosure Of Financial Assets Explanatory

DisclosureOfFinancialAssetsExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2022 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2021 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 70%;"> PayPal reserve </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">395</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">6,000</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Receivables from crowdfunding and deposits </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">162</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">169</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Debtors creditors </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">463</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">26</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Current trade receivables </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">24</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">20</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Current receivables (affiliated companies) </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">11</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Other </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">90</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">7</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,134</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">6,233</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: "Times New Roman"; text-indent: 0px;"><tbody><tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2022 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2021 </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; width: 70%;"> Prepayments to contract manufacturer for development services </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">4,019</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Prepayments to contract manufacturer for property, plant and equipment </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">9,241</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Prepayments for other development services </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">494</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> Prepaid expenses </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">4,071</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">669</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt;"> VAT and other taxes </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">6,739</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;">2,069</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Other </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">145</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">4</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">24,215</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: "Times New Roman"; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,236</td><td style="width: 1%; font-family: "Times New Roman"; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022Q4

sev

Current Paypal Reserve

CurrentPaypalReserve

395000

eur

CY2021Q4

sev

Current Paypal Reserve

CurrentPaypalReserve

6000000

eur

CY2022Q4

sev

Current Receivables From Crowdfunding And Deposits

CurrentReceivablesFromCrowdfundingAndDeposits

162000

eur

CY2021Q4

sev

Current Receivables From Crowdfunding And Deposits

CurrentReceivablesFromCrowdfundingAndDeposits

169000

eur

CY2022Q4

sev

Current Debtors Creditors

CurrentDebtorsCreditors

463000

eur

CY2021Q4

sev

Current Debtors Creditors

CurrentDebtorsCreditors

26000

eur

CY2022Q4

ifrs-full

Current Trade Receivables

CurrentTradeReceivables

24000

eur

CY2021Q4

ifrs-full

Current Trade Receivables

CurrentTradeReceivables

20000

eur

CY2022Q4

ifrs-full

Current Receivables Due From Joint Ventures

CurrentReceivablesDueFromJointVentures

0

eur

CY2021Q4

ifrs-full

Current Receivables Due From Joint Ventures

CurrentReceivablesDueFromJointVentures

11000

eur

CY2022Q4

ifrs-full

Other Current Receivables

OtherCurrentReceivables

90000

eur

CY2021Q4

ifrs-full

Other Current Receivables

OtherCurrentReceivables

7000

eur

CY2022Q4

ifrs-full

Other Current Financial Assets

OtherCurrentFinancialAssets

1134000

eur

CY2021Q4

ifrs-full

Other Current Financial Assets

OtherCurrentFinancialAssets

6233000

eur

CY2022Q4

ifrs-full

Current Prepaid Expenses

CurrentPrepaidExpenses

4071000

eur

CY2021Q4

ifrs-full

Current Prepaid Expenses

CurrentPrepaidExpenses

669000

eur

CY2022Q4

ifrs-full

Current Receivables From Taxes Other Than Income Tax

CurrentReceivablesFromTaxesOtherThanIncomeTax

6739000

eur

CY2021Q4

ifrs-full

Current Receivables From Taxes Other Than Income Tax

CurrentReceivablesFromTaxesOtherThanIncomeTax

2069000

eur

CY2022Q4

sev

Other Sundry Current Nonfinancial Assets

OtherSundryCurrentNonfinancialAssets

145000

eur

CY2021Q4

sev

Other Sundry Current Nonfinancial Assets

OtherSundryCurrentNonfinancialAssets

4000

eur

CY2022Q4

ifrs-full

Other Current Nonfinancial Assets

OtherCurrentNonfinancialAssets

24215000

eur

CY2021Q4

ifrs-full

Other Current Nonfinancial Assets

OtherCurrentNonfinancialAssets

3236000

eur

CY2022

ifrs-full

Disclosure Of Cash And Cash Equivalents Explanatory

DisclosureOfCashAndCashEquivalentsExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 70%;"> Bank balances </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">29,352</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">132,947</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Deposits </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,006</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Allowance for expected credit losses </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(1</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">)</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(8</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">30,357</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">132,939</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022Q4

ifrs-full

Balances With Banks

BalancesWithBanks

29352000

eur

CY2021Q4

ifrs-full

Balances With Banks

BalancesWithBanks

132947000

eur

CY2022Q4

ifrs-full

Shortterm Deposits Classified As Cash Equivalents

ShorttermDepositsClassifiedAsCashEquivalents

1006000

eur

CY2021Q4

ifrs-full

Shortterm Deposits Classified As Cash Equivalents

ShorttermDepositsClassifiedAsCashEquivalents

0

eur

CY2022Q4

sev

Allowance Account For Expected Credit Losses

AllowanceAccountForExpectedCreditLosses

1000

eur

CY2021Q4

sev

Allowance Account For Expected Credit Losses

AllowanceAccountForExpectedCreditLosses

8000

eur

CY2022Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

30357000

eur

CY2021Q4

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

132939000

eur

CY2022Q4

sev

Subscribed Capital

SubscribedCapital

9957000

eur

CY2021Q4

sev

Subscribed Capital

SubscribedCapital

8735000

eur

CY2022Q2

sev

Increase In Number Of Shares Outstanding New Issuances

IncreaseInNumberOfSharesOutstandingNewIssuances

10930000

CY2022Q2

ifrs-full

Issue Of Equity

IssueOfEquity

41534000

usd

CY2022Q2

ifrs-full

Issue Of Equity

IssueOfEquity

39346000

eur

CY2022Q2

ifrs-full

Share Issue Related Cost

ShareIssueRelatedCost

842000

eur

CY2021Q4

ifrs-full

Par Value Per Share

ParValuePerShare

0.06

CY2021Q4

sev

Increase In Number Of Shares Outstanding New Issuances

IncreaseInNumberOfSharesOutstandingNewIssuances

25468644

CY2021Q4

sev

Capital Authorised

CapitalAuthorised

25200000

eur

CY2021Q4

ifrs-full

Proceeds From Issuing Shares

ProceedsFromIssuingShares

160425000

usd

CY2021Q4

ifrs-full

Proceeds From Issuing Shares

ProceedsFromIssuingShares

142334000

eur

CY2021Q4

ifrs-full

Payments For Share Issue Costs

PaymentsForShareIssueCosts

2825000

eur

CY2022Q4

sev

Advances Percent Cancellable

AdvancesPercentCancellable

0.17

pure

CY2022Q4

sev

Advances Percent Cancellable Year One

AdvancesPercentCancellableYearOne

0.31

pure

CY2022Q4

sev

Advances Percent Cancellable Year Two

AdvancesPercentCancellableYearTwo

0.09

pure

CY2022Q4

sev

Advances Percent Cancellable Year Three

AdvancesPercentCancellableYearThree

0.05

pure

CY2022Q4

sev

Advances Percent Cancellable Year Four

AdvancesPercentCancellableYearFour

0.39

pure

CY2021Q4

sev

Advances Percent Cancellable

AdvancesPercentCancellable

0.10

pure

CY2021Q4

sev

Advances Percent Cancellable Year One

AdvancesPercentCancellableYearOne

0.18

pure

CY2021Q4

sev

Advances Percent Cancellable Year Two

AdvancesPercentCancellableYearTwo

0.58

pure

CY2021Q4

sev

Advances Percent Cancellable Year Three

AdvancesPercentCancellableYearThree

0.13

pure

CY2021Q4

sev

Advances Percent Cancellable Year Four

AdvancesPercentCancellableYearFour

0.01

pure

CY2021Q4

ifrs-full

Advances

44756000

eur

CY2022

sev

Advanced Payments Received From Customers Additions

AdvancedPaymentsReceivedFromCustomersAdditions

4688000

eur

CY2022

sev

Repayments Of Advance Payments Received From Customers

RepaymentsOfAdvancePaymentsReceivedFromCustomers

1448000

eur

CY2022

sev

Interest Income On Advance Payments Received From Customers

InterestIncomeOnAdvancePaymentsReceivedFromCustomers

1646000

eur

CY2022

sev

Advances Reclassification To Current

AdvancesReclassificationToCurrent

-354000

eur

CY2022Q4

ifrs-full

Advances

49288000

eur

CY2021Q4

ifrs-full

Advances

44756000

eur

CY2022

sev

Advanced Payments Received From Customers Additions

AdvancedPaymentsReceivedFromCustomersAdditions

4688000

eur

CY2022

sev

Repayments Of Advance Payments Received From Customers

RepaymentsOfAdvancePaymentsReceivedFromCustomers

1448000

eur

CY2022

sev

Interest Income On Advance Payments Received From Customers

InterestIncomeOnAdvancePaymentsReceivedFromCustomers

1646000

eur

CY2022

sev

Advances Reclassification To Current

AdvancesReclassificationToCurrent

-354000

eur

CY2022Q4

ifrs-full

Advances

49288000

eur

CY2020Q4

ifrs-full

Advances

38972000

eur

CY2021

sev

Advanced Payments Received From Customers Additions

AdvancedPaymentsReceivedFromCustomersAdditions

5198000

eur

CY2021

sev

Repayments Of Advance Payments Received From Customers

RepaymentsOfAdvancePaymentsReceivedFromCustomers

912000

eur

CY2021

sev

Interest Income On Advance Payments Received From Customers

InterestIncomeOnAdvancePaymentsReceivedFromCustomers

1498000

eur

CY2021Q4

ifrs-full

Advances

44756000

eur

CY2020Q4

ifrs-full

Advances

38972000

eur

CY2021

sev

Advanced Payments Received From Customers Additions

AdvancedPaymentsReceivedFromCustomersAdditions

5198000

eur

CY2021

sev

Repayments Of Advance Payments Received From Customers

RepaymentsOfAdvancePaymentsReceivedFromCustomers

912000

eur

CY2021

sev

Interest Income On Advance Payments Received From Customers

InterestIncomeOnAdvancePaymentsReceivedFromCustomers

1498000

eur

CY2021Q4

ifrs-full

Advances

44756000

eur

CY2020Q4

sev

Borrowings And Participation Rights

BorrowingsAndParticipationRights

12784000

eur

CY2021

sev

Loans And Participation Right Additional

LoansAndParticipationRightAdditional

0

eur

CY2021

sev

Loans And Participation Right Accrued Interest

LoansAndParticipationRightAccruedInterest

276000

eur

CY2021

sev

Repayments Of Loan And Participation Rights

RepaymentsOfLoanAndParticipationRights

2475000

eur

CY2021

sev

Loan And Participation Rights Conversion To Equity

LoanAndParticipationRightsConversionToEquity

6800000

eur

CY2021Q4

sev

Borrowings And Participation Rights

BorrowingsAndParticipationRights

3785000

eur

CY2022

sev

Loans And Participation Right Additional

LoansAndParticipationRightAdditional

29485000

eur

CY2022

sev

Loans And Participation Right Accrued Interest

LoansAndParticipationRightAccruedInterest

261000

eur

CY2022

sev

Repayments Of Loan And Participation Rights

RepaymentsOfLoanAndParticipationRights

166000

eur

CY2022

sev

Borrowings And Participation Rights Effect Of Current Translation

BorrowingsAndParticipationRightsEffectOfCurrentTranslation

-327000

eur

CY2022

sev

Loan And Participation Rights Conversion To Equity

LoanAndParticipationRightsConversionToEquity

234000

eur

CY2022Q4

sev

Borrowings And Participation Rights

BorrowingsAndParticipationRights

32804000

eur

CY2022

ifrs-full

Disclosure Of Financial Liabilities Explanatory

DisclosureOfFinancialLiabilitiesExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 70%;"> Loans </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2,459</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">3,718</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Lease liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,190</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,635</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">4,649</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">6,353</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 70%;"> Loans </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">29,782</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">31</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Lease liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">443</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">441</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">30,225</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">472</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022Q4

sev

Noncurrent Loans And Participation Right

NoncurrentLoansAndParticipationRight

2459000

eur

CY2021Q4

sev

Noncurrent Loans And Participation Right

NoncurrentLoansAndParticipationRight

3718000

eur

CY2022Q4

ifrs-full

Noncurrent Lease Liabilities

NoncurrentLeaseLiabilities

2190000

eur

CY2021Q4

ifrs-full

Noncurrent Lease Liabilities

NoncurrentLeaseLiabilities

2635000

eur

CY2022Q4

ifrs-full

Noncurrent Financial Liabilities

NoncurrentFinancialLiabilities

4649000

eur

CY2021Q4

ifrs-full

Noncurrent Financial Liabilities

NoncurrentFinancialLiabilities

6353000

eur

CY2022Q4

sev

Current Convertible Notes

CurrentConvertibleNotes

29782000

eur

CY2021Q4

sev

Current Convertible Notes

CurrentConvertibleNotes

31000

eur

CY2022Q4

ifrs-full

Current Lease Liabilities

CurrentLeaseLiabilities

443000

eur

CY2021Q4

ifrs-full

Current Lease Liabilities

CurrentLeaseLiabilities

441000

eur

CY2022Q4

ifrs-full

Current Financial Liabilities

CurrentFinancialLiabilities

30225000

eur

CY2021Q4

ifrs-full

Current Financial Liabilities

CurrentFinancialLiabilities

472000

eur

CY2022

ifrs-full

Disclosure Of Trade And Other Payables Explanatory

DisclosureOfTradeAndOtherPayablesExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2021* </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 70%;"> Trade payables </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">5,842</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">6,866</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Other payables </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">5,815</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">1,001</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Contract liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">42</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">11,699</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">7,867</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022Q4

ifrs-full

Trade And Other Current Payables To Trade Suppliers

TradeAndOtherCurrentPayablesToTradeSuppliers

5842000

eur

CY2021Q4

ifrs-full

Trade And Other Current Payables To Trade Suppliers

TradeAndOtherCurrentPayablesToTradeSuppliers

6866000

eur

CY2022Q4

ifrs-full

Other Current Payables

OtherCurrentPayables

5815000

eur

CY2021Q4

ifrs-full

Other Current Payables

OtherCurrentPayables

1001000

eur

CY2022Q4

ifrs-full

Contract Liabilities

ContractLiabilities

42000

eur

CY2021Q4

ifrs-full

Contract Liabilities

ContractLiabilities

0

eur

CY2022Q4

ifrs-full

Trade And Other Current Payables

TradeAndOtherCurrentPayables

11699000

eur

CY2021Q4

ifrs-full

Trade And Other Current Payables

TradeAndOtherCurrentPayables

7867000

eur

CY2022

ifrs-full

Disclosure Of Other Current Liabilities Explanatory

DisclosureOfOtherCurrentLiabilitiesExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2021* </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 70%;"> Accruals and deferrals </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">1,108</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">1,271</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Employee tax liabilities (wage and church tax) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">518</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">444</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Tax liabilities (taxes and interest) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">49</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">109</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Current employee benefit liabilities (incl. social security) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">142</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">383</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Miscellaneous other liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">6</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,823</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,207</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022Q4

ifrs-full

Accruals Classified As Current

AccrualsClassifiedAsCurrent

1108000

eur

CY2021Q4

ifrs-full

Accruals Classified As Current

AccrualsClassifiedAsCurrent

1271000

eur

CY2022Q4

sev

Current Provisions For Employee Tax Liabilities

CurrentProvisionsForEmployeeTaxLiabilities

518000

eur

CY2021Q4

sev

Current Provisions For Employee Tax Liabilities

CurrentProvisionsForEmployeeTaxLiabilities

444000

eur

CY2022Q4

ifrs-full

Current Tax Liabilities Current

CurrentTaxLiabilitiesCurrent

49000

eur

CY2021Q4

ifrs-full

Current Tax Liabilities Current

CurrentTaxLiabilitiesCurrent

109000

eur

CY2022Q4

ifrs-full

Current Provisions For Employee Benefits

CurrentProvisionsForEmployeeBenefits

142000

eur

CY2021Q4

ifrs-full

Current Provisions For Employee Benefits

CurrentProvisionsForEmployeeBenefits

383000

eur

CY2022Q4

ifrs-full

Miscellaneous Other Provisions

MiscellaneousOtherProvisions

6000

eur

CY2021Q4

ifrs-full

Miscellaneous Other Provisions

MiscellaneousOtherProvisions

0

eur

CY2022Q4

ifrs-full

Other Current Liabilities

OtherCurrentLiabilities

1823000

eur

CY2021Q4

ifrs-full

Other Current Liabilities

OtherCurrentLiabilities

2207000

eur

CY2022

ifrs-full

Disclosure Of Other Provisions Contingent Liabilities And Contingent Assets Explanatory

DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Balance as of </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Usage </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Reversals </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Additions </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Balance as of </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Jan. 1, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> KEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 40%;"> Other provisions </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">65</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(65</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">)</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">118</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">118</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Personnel provisions </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">341</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">341</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Financial statements </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,137</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(2,137</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">)</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,017</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,017</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,202</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(2,202</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">)</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,476</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,476</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Balance as of </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Usage </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Reversals </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Additions </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Balance as of </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Jan. 1, 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> KEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 40%;"> Other provisions </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">65</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">65</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Personnel provisions </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Financial statements </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">111</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(111</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,137</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,137</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">111</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(111</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,202</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,202</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2021Q4

ifrs-full

Other Shortterm Provisions

OtherShorttermProvisions

65000

eur

CY2022

ifrs-full

Provision Used Other Provisions

ProvisionUsedOtherProvisions

65000

eur

CY2022

ifrs-full

Unused Provision Reversed Other Provisions

UnusedProvisionReversedOtherProvisions

0

eur

CY2022

ifrs-full

Additional Provisions Other Provisions

AdditionalProvisionsOtherProvisions

118000

eur

CY2022Q4

ifrs-full

Other Shortterm Provisions

OtherShorttermProvisions

118000

eur

CY2021Q4

sev

Current Provisions For Personnel Costs

CurrentProvisionsForPersonnelCosts

0

eur

CY2022

sev

Provision Used Personnel Costs

ProvisionUsedPersonnelCosts

0

eur

CY2022

sev

Unused Provision Reversed Personnel Costs

UnusedProvisionReversedPersonnelCosts

0

eur

CY2022

sev

Additional Provisions Personnel Costs

AdditionalProvisionsPersonnelCosts

341000

eur

CY2022Q4

sev

Current Provisions For Personnel Costs

CurrentProvisionsForPersonnelCosts

341000

eur

CY2021Q4

sev

Current Provisions For Financial Statements

CurrentProvisionsForFinancialStatements

2137000

eur

CY2022

sev

Provision Used Financial Statements

ProvisionUsedFinancialStatements

-2137000

eur

CY2022

sev

Unused Provision Reversed Financial Statements

UnusedProvisionReversedFinancialStatements

0

eur

CY2022

sev

Additional Provisions Financial Statements

AdditionalProvisionsFinancialStatements

2017000

eur

CY2022Q4

sev

Current Provisions For Financial Statements

CurrentProvisionsForFinancialStatements

2017000

eur

CY2021Q4

ifrs-full

Current Provisions

CurrentProvisions

2202000

eur

CY2022

sev

Provision Used

ProvisionUsed

-2202000

eur

CY2022

sev

Unused Provision Reversed

UnusedProvisionReversed

0

eur

CY2022

sev

Additional Provisions

AdditionalProvisions

2476000

eur

CY2022Q4

ifrs-full

Current Provisions

CurrentProvisions

2476000

eur

CY2020Q4

ifrs-full

Other Shortterm Provisions

OtherShorttermProvisions

0

eur

CY2021

ifrs-full

Provision Used Other Provisions

ProvisionUsedOtherProvisions

-0

eur

CY2021

ifrs-full

Unused Provision Reversed Other Provisions

UnusedProvisionReversedOtherProvisions

0

eur

CY2021

ifrs-full

Additional Provisions Other Provisions

AdditionalProvisionsOtherProvisions

65000

eur

CY2021Q4

ifrs-full

Other Shortterm Provisions

OtherShorttermProvisions

65000

eur

CY2020Q4

sev

Current Provisions For Personnel Costs

CurrentProvisionsForPersonnelCosts

0

eur

CY2021

sev

Provision Used Personnel Costs

ProvisionUsedPersonnelCosts

0

eur

CY2021

sev

Unused Provision Reversed Personnel Costs

UnusedProvisionReversedPersonnelCosts

0

eur

CY2021

sev

Additional Provisions Personnel Costs

AdditionalProvisionsPersonnelCosts

0

eur

CY2021Q4

sev

Current Provisions For Personnel Costs

CurrentProvisionsForPersonnelCosts

0

eur

CY2020Q4

sev

Current Provisions For Financial Statements

CurrentProvisionsForFinancialStatements

111000

eur

CY2021

sev

Provision Used Financial Statements

ProvisionUsedFinancialStatements

-111000

eur

CY2021

sev

Unused Provision Reversed Financial Statements

UnusedProvisionReversedFinancialStatements

0

eur

CY2021

sev

Additional Provisions Financial Statements

AdditionalProvisionsFinancialStatements

2137000

eur

CY2021Q4

sev

Current Provisions For Financial Statements

CurrentProvisionsForFinancialStatements

2137000

eur

CY2020Q4

ifrs-full

Current Provisions

CurrentProvisions

111000

eur

CY2021

sev

Provision Used

ProvisionUsed

-111000

eur

CY2021

sev

Unused Provision Reversed

UnusedProvisionReversed

0

eur

CY2021

sev

Additional Provisions

AdditionalProvisions

2202000

eur

CY2021Q4

ifrs-full

Current Provisions

CurrentProvisions

2202000

eur

CY2022Q4

sev

Claims Incurred But Not Reported

ClaimsIncurredButNotReported

14200000000

eur

CY2022

sev

Provision For Claim For Certain Benefits

ProvisionForClaimForCertainBenefits

287000

eur

CY2022

ifrs-full

Disclosure Of Financial Instruments Explanatory

DisclosureOfFinancialInstrumentsExplanatory

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 8 </td><td style="vertical-align: top; width: 96%;"> Disclosure of financial instruments and risk management </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 8.1 </td><td style="vertical-align: top; width: 96%;"> Type and management of financial risks </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 8.1.1 </td><td style="vertical-align: top; width: 96%;"> General information </td></tr> </tbody></table> Sono Group is exposed to certain financial risks with respect to its financial assets and liabilities and the transactions associated with its business model. These risks generally relate to credit risk, liquidity risk and market risks (especially interest rate risk, share price risk and foreign exchange rate risk). The aim of risk management is to limit the potential negative impact on expected cash flows and take advantage of any opportunities that arise. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 8.1.2 </td><td style="vertical-align: top; width: 96%;"> Credit risk </td></tr> </tbody></table> Credit risk is the risk of financial loss to Sono Group if a counterparty to a financial instrument fails to meet its contractual obligations and arises from cash and cash equivalents and other financial assets. To limit credit risk, cash deposits and investments are placed only with reputable financial institutions, based on a qualitative assessment by Sono Group’s finance department under consideration of the creditworthiness of the financial institutions. Consequently, the risk of default is considered to be low. For the reporting year and the previous year, there were no significant increases in credit risks for financial assets (no transfer from Stage 1 to Stage 2). Therefore, the loss allowance for all financial assets is measured at an amount equal to 12-month ECL (Stage 1). 12-month ECL is determined using external credit ratings as well as external recovery rates. The table below reconciles the opening and ending balance for loss allowances for other current and noncurrent financial assets as well as cash and cash equivalents as of December 31: <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 85%;"> Opening loss allowance as of January 1, 2021 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">6</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Additions recognized in profit or loss during the period </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">6</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Utilization </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Closing loss allowance as of December 31, 2021 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">10</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Opening loss allowance as of January 1, 2022 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">10</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Additions recognized in profit or loss during the period </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Reversals recognized in profit or loss during the period </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(7</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Closing loss allowance as of December 31, 2022 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">5</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> The table below displays the gross carrying amount of other current and noncurrent financial assets as well as cash and cash equivalents by credit risk rating grades. <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); width: 42.5%;"> Credit risk rating grade </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Gross carrying amount (12m ECL) </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 42.5%;"> December 31, 2021 </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Risk class 1 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">139,273</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> December 31, 2022 </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Risk class 1 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">31,654</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> Due to the small number of financial assets, Sono Group uses the ECL stages as credit risk rating grades. Risk class 1 denotes a stage 1 expected credit loss. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 8.1.3 </td><td style="vertical-align: top; width: 96%;"> Liquidity risk </td></tr> </tbody></table> Liquidity risk is the risk that Sono Group will encounter difficulties in meeting its obligations associated with financial liabilities that are settled by delivering cash or other financial assets. In the past, Sono Group has mainly relied on equity financing from shareholders and private investors. Although the IPO proceeds have served to increase the Group’s level of liquidity in 2021, Sono Group was exposed to liquidity risk arising mainly from financial liabilities from the operating business (trade payables, salaries) as well as from subordinated loans from crowdfunding activities and other loans. In addition, the received advance payments from customers could also potentially be requested to be repaid. As a result, management concluded in the past that Sono Group was exposed to high liquidity risk and consequently a risk of going concern. In order to reach production of the Sion, Sono Group had to seek further financing during 2022 to meet its liquidity obligations. Sono was highly dependent on successful equity offerings or private investors. Due to deteriorating market conditions during 2022, Sono was not successful in raising further funding from equity. However, in order to meet the planned start of production, Sono Group had to accelerate prepayments to suppliers which considerably decreased available liquidity. The considerably increased number of employees also had a negative impact on liquidity during 2022. Moreover, there was the risk of customers canceling their reservations and reclaiming their advance payments, and the risk of having to repay the customer prepayments in full in case the start of production, which had been postponed several times in the past already, could not be realized. For details on advance payments received, refer to note 7.9 Advance payments received from customers. In December 2022, lacking more favorable financing offers,the Company issued convertible debentures in an aggregate nominal amount of kUSD 31,100 and an interest rate of 4% p.a. (12% p.a. upon the event of default or “triggering event”). In the case of the contractually defined “triggering event” the outstanding principal balance at that time will be due in equal monthly installments over the remaining life of the debentures (including accrued interest (increased to 12% p.a.) and a 6% payment premium). The agreement is subject to several default event clauses, which could accelerate repayment. For further information see note 7.10.1 Financial liabilities overview. Therefore, increased liquidity risk did arise from the contract. At the balance sheet date there was no triggering or default event, and it was expected that the full amount outstanding will be converted and therefore contractual undiscounted payments were expected to be zero. Finally, in order to have a chance to realize the start of production in the first half of 2024, Sono started a Crowdfunding campaign in December 2022 with the aim to raise approximately kEUR 105,000 through customer prepayments and investor financing. As the campaign concluded unsuccessfully in February 2023, the Sion passenger car program was terminated, which in turn required Sono Group to repay all customer advance payments, as well as any potential supplier claims arising from the termination. This was not possible due to the limited remaining liquidity and therefore, in May 2023, the Sono Group entities applied to the relevant courts to open self-administered insolvency proceedings. For further information see note 9.7. Subsequent events. In the past, given that management was aware of the high liquidity risk, Sono Group’s liquidity management focused on the availability of cash and cash equivalents for operational activities, repayments of liabilities, development expenses and further fixed asset investments by means of budget planning and appropriate reactions to expected cash restrictions. Sono Group has established an appropriate approach to managing short-, medium- and long-term financing and liquidity requirements. It originally managed liquidity risks by holding cash reserves, raising funding through share issues and debt financial instruments, as well as by monitoring forecasted and actual cash flows. To monitor the availability of liquidity, cash flow forecasts are developed on a regular basis. Based on these cash flow forecasts, a run rate, which displays the period Sono Group is able to carry on its current operations without additional financing, is determined. As a safeguard for legal risks associated with liquidity issues, due to the high liquidity risk, especially during 2022 when financing attempts proved unsuccessful and the reserve initially held for the potential risk to repay customer prepayments was partially used for Sion related payment obligations, external legal advice has been sought in order to comply with German insolvency laws. This finally lead to the decision of management in May 2023 to file for insolvency (see note 9.7.2 Filing for insolvency) In case the Yorkville Agreements from December 2023 will close successfully and the underlying Solar Bus Kit business plan will become effective (see note 9.7.4 Funding and restructuring agreement), management’s focus related to managing liquidity will be on the close control that the business plan assumptions will be met. Due to the limited funding that is planned to be provided by Yorkville until end of 2024 and based on the due date of the repayment obligation in July 2025 together with the dependency to successfully raise further funding from investors, Sono Management continues to assess liquidity risk to be high. Also refer to note 4.12.1 Going concern. The table below summarizes the maturity profile of Sono Group’s financial liabilities based on contractual undiscounted payments: <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Carrying amount </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> < 1 year </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 1 to 5 years </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> >5 years </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 52%;"> Trade and other payables </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">11,699</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">11,699</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Loans* </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">32,241</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">31,642</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2,636</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Lease liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,633</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">522</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,805</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">544</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total December 31, 2022 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">46,573</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">43,863</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">4,441</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">544</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> * As of balance sheet date it was likely that the full amount outstanding of the convertible debentures will be converted, however the impact of the convertible loans being repaid is shown.. <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Carrying amount </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> < 1 year </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 1 to 5 years </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> >5 years </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 52%;"> Trade and other payables </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">7,867</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">7,867</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Loans </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">3,749</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">186</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">4,134</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Lease liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,076</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">503</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,000</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">810</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total December 31, 2021 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">14,692</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">8,556</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">6,134</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">810</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 8.1.4 </td><td style="vertical-align: top; width: 96%;"> Interest rate risk </td></tr> </tbody></table> Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. Sono Group’s exposure to the risk of changes in market interest rates relates primarily to cash and cash equivalents, as financial liabilities bear either no interest (trade and other payables) or fixed interest (loans and lease liabilities). Sono Group was exposed to the risk of being charged negative interest rates on its bank deposits at a fixed interest rate. In the reporting period, negative interest charges amount to kEUR 287 (2021: kEUR 156; 2020: kEUR 49) and is disclosed as part of bank charges in note 6.4 General and administrative expenses. After the balance sheet date, the market interest rate has continued to increase and there is likely no longer the risk of being charged negative interest on bank deposits. Interest rate exposure is monitored on an ongoing basis. As a measure to reduce such risk, payment of trade and other payables is streamlined accordingly. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 8.1.5 </td><td style="vertical-align: top; width: 96%;"> Share price risk </td></tr> </tbody></table> Share price risk relates to the risk of losses resulting from the unfavorable development of share prices. Sono Group is exposed to its own share price risk due to the conversion rights for Yorkville embedded in the convertible debentures. For details relating to the convertible debentures, please refer to note 7.10.1 Financial liabilities overview. As of December 31, 2022, the convertible debentures were subjected to a sensitivity analysis with regard to share price risk. The hypothetical effects to profit or loss in case of a change in Sono Group N.V.’s share price are presented in section 8.3.2 Carrying amounts and fair values. Share price development is monitored regularly and it is determined on a case by case basis whether any specific action is required. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 8.1.6 </td><td style="vertical-align: top; width: 96%;"> Currency risk </td></tr> </tbody></table> Currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The Group’s exposure to currency risk relates to cash balances, recognized convertible debentures and trade payables in a currency other than the functional currency of the Group. Currency risk is managed by closely monitoring account balances in foreign currencies and exchange rates to assess the exposure to currency risk on an ongoing basis. Hedging has been discussed and analyzed for usefulness and was not deemed necessary at that point in time, however, the topic is revisited regularly to continuously assess the situation. Sono Group had the following carrying amounts of exposures in foreign currency: <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> December 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> December 31, 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 70%;"> Cash </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> USD </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">16,465</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">26,877</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Convertible debentures (all components) </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> USD </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">28,448</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Trade payables </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> CNY </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">916</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> USD </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">549</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">127</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> SEK </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">128</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">12</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> GBP </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">267</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> CHF </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">15</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> PLN </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">45,872</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">27,934</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> At the end of the reporting period and of the previous year, Sono Group had no trade and other receivables in foreign currencies. There were no hedging relationships at the end of the respective periods. Based on the respective exchange rates, a hypothetical appreciation of the EUR compared to the foreign currencies by 10% would have resulted in the following effect on consolidated profit or loss before taxes. <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 70%;"> EUR appreciation by 10 % </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> December 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> December 31, 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> USD </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">1,139</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(2,432</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> CNY </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">83</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> SEK </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">12</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">1</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> GBP </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">24</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> CHF </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">1</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> PLN </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">0</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,176</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(2,348</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td></tr> </tbody></table> Based on the respective exchange rates at the end of the reporting period, a hypothetical depreciation of the EUR compared to the foreign currencies by 10% would have resulted in the following effect on consolidated profit before taxes. <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 70%;"> EUR depreciation by 10 % </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> December 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> December 31, 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> USD </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(1,392</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2,972</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> CNY </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(102</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> SEK </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(14</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(1</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> GBP </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(30</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> CHF </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> PLN </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(0</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;">)</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(1,438</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,869</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 8.2 </td><td style="vertical-align: top; width: 96%;"> Capital management </td></tr> </tbody></table> For the purpose of Sono Group’s capital management, capital includes share capital and all other equity reserves attributable to equity holders. The total amount of capital in the reporting year was kEUR (43,513) (2021: kEUR 83,439). The primary objective of Sono Group’s capital management is to maximize shareholder value through investment in its development activities. Capital requirements are based on short- to medium-term forecasts, and Sono Group assesses various financing options when needed. As of December 31, 2022, based on the stage of the business cycle of Sono Group’s products, the electric vehicle Sion, the Sono Digital App and Sono Solar, the Group relies almost exclusively on external financing. For information on the capital raised in 2021 and 2022, please refer to note 7.8 Equity. For events after the balance sheet date see note 9.7. Subsequent events. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 8.3 </td><td style="vertical-align: top; width: 96%;"> Additional information on financial instruments </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 8.3.1 </td><td style="vertical-align: top; width: 96%;"> Offsetting of financial assets and liabilities </td></tr> </tbody></table> Sono Group neither applies offsetting in the balance sheet nor has any instruments that are subject to a legally enforceable master netting arrangement or a similar agreement. <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 8.3.2 </td><td style="vertical-align: top; width: 96%;"> Carrying amounts and fair values </td></tr> </tbody></table> The table below displays information on fair value measurements, carrying amounts and categorization of financial instruments of Sono Group. <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="14" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> December 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 52%;"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> carrying amount </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> category (IFRS 9) </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> fair value </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> fair value level </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Noncurrent financial assets </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Other financial assets </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Security deposits </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">156</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">131</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Other assets </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Current financial assets </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Other financial assets </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Paypal reserve </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">395</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Receivables from crowdfunding and deposits </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">162</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Debtor creditors </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">463</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Current trade receivables </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">24</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Current trade receivables (affiliated companies) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Other </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">90</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Cash and cash equivalents </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">30,357</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Noncurrent financial liabilities </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Financial liabilities </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Loans </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2,459</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> FLAC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2,265</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">3</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Lease liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2,190</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Current financial liabilities </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Financial liabilities </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Loans </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">1,334</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> FLAC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Convertible debentures (host contracts) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">26,146</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> FLAC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">26,735</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">3</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Convertible debentures (embedded derivatives) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">5,575</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> FVTPL </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">5,575</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">3</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Convertible debentures (deferred day-one losses) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(3,273</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="text-align: right; font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Lease liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">443</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Trade Payables </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">5,842</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> FLAC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Other payables </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">5,815</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> FLAC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Contract liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">42</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 3%;"> * </td><td style="vertical-align: top; width: 97%;"> The carrying amount approximately equals the fair value, thus no separate fair value disclosure is needed according to IFRS 7.29 </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="14" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> December 31, 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 52%;"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> carrying amount </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> category (IFRS 9) </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> fair value </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> fair value level </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Noncurrent financial assets </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Other financial assets </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Security deposits </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">91</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">89</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Current financial assets </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Other financial assets </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Paypal reserve </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">6,000</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Receivables from crowdfunding and deposits </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">169</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Debtor creditors </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">26</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Current trade receivables </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">20</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Current trade receivables (affiliated companies) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">11</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Other </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">7</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Cash and cash equivalents </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">132,939</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Noncurrent financial liabilities </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Financial liabilities </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Loans and participation rights </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">3,718</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> FLAC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">3,466</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">3</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Lease liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2,635</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Current financial liabilities </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Financial liabilities </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Loans and participation rights </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">31</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> FLAC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Lease liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">441</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Trade payables </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">6,866</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> FLAC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Other payables </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,001</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> FLAC </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 3%;"> * </td><td style="vertical-align: top; width: 97%;"> The carrying amount approximately equals the fair value, thus no separate fair value disclosure is needed according to IFRS 7.29 </td></tr> </tbody></table> The carrying amounts of each of the categories listed above as defined according to IFRS 9 as of the reporting dates were as follows: <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 70%;"> Financial assets measured at amortized cost (AC) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">31,649</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">139,263</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Financial liabilities measured at amortized cost (FLAC) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">41,596</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">11,616</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Financial liabilities measured at fair value through profit or loss (FVTPL) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">5,575</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> All financial assets and liabilities for which the fair value is measured or disclosed in the consolidated financial statements are categorized according to the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:3.3%;"> </td><td style="vertical-align:top;width:3.3%;"> • </td><td style="vertical-align:top;width:91%;"> Level 1 — Inputs are quoted prices in (unadjusted) active markets for identical assets or liabilities </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:3.3%;"> </td><td style="vertical-align:top;width:3.3%;"> • </td><td style="vertical-align:top;width:91%;"> Level 2 — Inputs are inputs, other than quoted prices included within Level 1, which are directly or indirectly observable </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align:middle;width:3.3%;"> </td><td style="vertical-align:top;width:3.3%;"> • </td><td style="vertical-align:top;width:91%;"> Level 3 — Inputs are unobservable for the asset or liability </td></tr> </tbody></table> The fair values of the two components of each of the convertible debentures, i.e., the host contract and the combined embedded derivatives, were determined as follows: First, the fair value of the hybrid financial instrument was determined by applying a simulation model (valuation technique) in which expected cash flows are based on expectations regarding the volume and point in time of conversion. In this simulation model with 50,000 simulated paths, the daily share prices are modeled based on a geometric Brownian motion with a drift rate equal to the risk-free interest rate over a one-year period. The conversion price is determined as the minimum of the simulated share prices during the seven-day period immediately preceding each assumed conversion date. As long as the simulated share price remains at or above USD 0.15, the number of shares issued at each assumed conversion date results from dividing the assumed conversion amount by the simulated conversion price. Otherwise, the contractually agreed repayment of the remaining debt and accrued interest over the remaining time to maturity and increased interest payments are considered instead. The model also considers the possibility of a default. If a simulated path results in a default situation, the remaining principal and accrued interest are multiplied by the recovery rate. As this rate is assumed to be 0% after consideration of other financial obligations, the model effectively sets the payments to the investor to zero in case of default. The resulting risk-adjusted expected cash flows are discounted using a risk-free interest rate. The calculation is based on non-observable input factors with significant influence on the fair value regarding the probability of default, recovery rate and volatilities. Subsequently, the fair value of the host contract was determined by applying the discounted cash flow method (valuation technique). Thereby, the contractually agreed future cash flows in relation to the host contract without exercise of existing derivative rights (i.e., conversion rights) are discounted using an interest rate derived from an estimated credit rating. The credit spread linked to this estimated credit rating is a non-observable input factor with significant influence on the fair value of the host contract. Finally, according to IFRS 9.4.3.7 the fair value of the (embedded) derivatives is determined as the difference between the fair value of the hybrid contract and the fair value of the host contract. Both the fair value of the host contract (FLAC; non-recurring fair value measurement) and of the (embedded) derivatives (FVTPL; recurring fair value measurement) are classified as level 3. Due to their short-term nature, the carrying amounts of the cash and cash equivalents and other current financial assets and liabilities approximate their fair value (except of the convertible debentures). The fair value of noncurrent financial assets and liabilities is determined by applying the discounted cash flow method (valuation technique). In doing so, future cash flows resulting from the financial asset or liability are discounted using an interest rate derived from an estimated credit rating. In case of noncurrent financial assets, the counterparties are reputable financial institutions, thus credit risk has no significant influence on fair value, which leads to a classification as level 2 fair value. At the end of fiscal year 2022, the fair values of noncurrent financial liabilities measured at amortized cost are classified as level 3 as the credit rating is a non-observable input factor with significant influence on the fair value. The Sono Group performs valuations including level 3 fair value measurements with the involvement of external consultants (valuation specialists). As part of the valuation process, Sono Group reviewed the contents of the contracts, concluded on the key assumptions, held discussions with the valuation specialists to ensure a consistent valuation in relation to all financial instruments and evaluated the valuation results. The following table summarizes the quantitative information about significant observable and unobservable inputs used in level 3 recurring fair value measurements and shows the effect on the fair value when the input parameters increase or decrease: <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:14.1%;"> </td><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:10.4%;"> </td><td colspan="5" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:71.5%;"> </td></tr> <tr class="finHeading"><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:14.1%;"> Description </td><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:10.4%;"> Fair value December 31, 2022 (in kEUR) </td><td colspan="1" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:15.2%;"> Observable* /unobservable input factor </td><td colspan="1" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:18.7%;"> Range of increase/ decrease of input factor </td><td colspan="3" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:31.9%;"> Relationship of change in observable/unobservable input factor to fair value </td></tr> <tr class="finHeading"><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:14.1%;"> </td><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:10.4%;"> </td><td colspan="1" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:15.2%;"> </td><td colspan="1" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:18.7%;"> </td><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:1.1%;"> </td><td colspan="1" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:18.3%;"> Effect of increase of input parameter (in kEUR) </td><td colspan="1" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:15.6%;"> Effect of decrease of input parameter (in kEUR) </td></tr> <tr style="background-color: rgb(204, 238, 255);"><td style="vertical-align:bottom;width:14.1%;"> Convertible debentures ((embedded) derivative) </td><td style="vertical-align:bottom;width:10.4%;"> 5,575 </td><td style="vertical-align:bottom;width:14.2%;"> Share price* </td><td colspan="1" style="vertical-align:bottom;width:18.7%;"> +/- 10% </td><td style="vertical-align:bottom;width:1.1%;"> </td><td colspan="1" style="vertical-align:bottom;width:18.3%;"> +289 </td><td colspan="1" style="vertical-align:bottom;width:15.6%;"> -199 </td></tr> <tr style="background-color: rgb(255, 255, 255);"><td style="vertical-align:bottom;width:14.1%;"> </td><td style="vertical-align:bottom;width:10.4%;"> </td><td style="vertical-align:bottom;width:14.2%;"> Exchange rate USD/EUR* </td><td colspan="1" style="vertical-align:bottom;width:18.7%;"> +/- 10% </td><td style="vertical-align:bottom;width:1.1%;"> </td><td colspan="1" style="vertical-align:bottom;width:18.3%;"> -507 </td><td colspan="1" style="vertical-align:bottom;width:15.6%;"> +619 </td></tr> <tr style="background-color: rgb(204, 238, 255);"><td style="vertical-align:bottom;width:14.1%;"> </td><td style="vertical-align:bottom;width:10.4%;"> </td><td style="vertical-align:bottom;width:14.2%;"> Risk-free interest rate* </td><td colspan="1" style="vertical-align:bottom;width:18.7%;"> +/- 100 basis points </td><td style="vertical-align:bottom;width:1.1%;"> </td><td colspan="1" style="vertical-align:bottom;width:18.3%;"> +157 </td><td colspan="1" style="vertical-align:bottom;width:15.6%;"> -161 </td></tr> <tr style="background-color: rgb(255, 255, 255);"><td style="vertical-align:bottom;width:14.1%;"> </td><td style="vertical-align:bottom;width:10.4%;"> </td><td style="vertical-align:bottom;width:14.2%;"> Share price volatility </td><td style="vertical-align:bottom;width:17.7%;"> +/- 10 percentage points </td><td style="vertical-align:bottom;width:1.1%;"> </td><td colspan="1" style="vertical-align:bottom;width:18.3%;"> +410 </td><td colspan="1" style="vertical-align:bottom;width:15.6%;"> -392 </td></tr> <tr style="background-color: rgb(204, 238, 255);"><td style="vertical-align:bottom;width:14.1%;"> </td><td style="vertical-align:bottom;width:10.4%;"> </td><td style="vertical-align:bottom;width:14.2%;"> Credit spread </td><td colspan="1" style="vertical-align:bottom;width:18.7%;"> +/- 100 basis points </td><td style="vertical-align:bottom;width:1.1%;"> </td><td colspan="1" style="vertical-align:bottom;width:18.3%;"> +218 </td><td colspan="1" style="vertical-align:bottom;width:15.6%;"> -222 </td></tr> <tr style="background-color: rgb(255, 255, 255);"><td style="vertical-align:bottom;width:14.1%;"> </td><td style="vertical-align:bottom;width:10.4%;"> </td><td style="vertical-align:bottom;width:14.2%;"> Probability of default </td><td colspan="1" style="vertical-align:bottom;width:18.7%;"> +/- 1 rating notch change </td><td style="vertical-align:bottom;width:1.1%;"> </td><td colspan="1" style="vertical-align:bottom;width:18.3%;"> -606 </td><td colspan="1" style="vertical-align:bottom;width:15.6%;"> +556 </td></tr> <tr style="background-color: rgb(204, 238, 255);"><td style="vertical-align:bottom;width:14.1%;"> </td><td style="vertical-align:bottom;width:10.4%;"> </td><td style="vertical-align:bottom;width:14.2%;"> Recovery rate in case of event of default </td><td colspan="1" style="vertical-align:bottom;width:18.7%;"> + 10% </td><td style="vertical-align:bottom;width:1.1%;"> </td><td colspan="1" style="vertical-align:bottom;width:18.3%;"> +94 </td><td colspan="1" style="vertical-align:bottom;width:15.6%;"> - </td></tr> <tr style="background-color: rgb(255, 255, 255);"><td style="vertical-align:bottom;width:14.1%;"> </td><td style="vertical-align:bottom;width:10.4%;"> </td><td style="vertical-align:bottom;width:14.2%;"> (Partial) conversion in equity </td><td colspan="1" style="vertical-align:bottom;width:18.7%;"> accelerated schedule/ decelerated schedule </td><td style="vertical-align:bottom;width:1.1%;"> </td><td colspan="1" style="vertical-align:bottom;width:18.3%;"> +165 </td><td colspan="1" style="vertical-align:bottom;width:15.6%;"> -237 </td></tr> <tr style="background-color: rgb(204, 238, 255);"><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:14.1%;"> </td><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:10.4%;"> </td><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:14.2%;"> </td><td colspan="1" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:18.7%;"> </td><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:1.1%;"> </td><td colspan="2" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:32.8%;"> </td></tr> <tr style="background-color: rgb(255, 255, 255);"><td style="vertical-align:middle;width:14.1%;"> </td><td style="vertical-align:middle;width:10.5%;"> </td><td style="vertical-align:middle;width:14.4%;"> </td><td style="vertical-align:middle;width:17.5%;"> </td><td style="vertical-align:middle;width:1.3%;"> </td><td style="vertical-align:middle;width:17.4%;"> </td><td style="vertical-align:middle;width:11.6%;"> </td></tr> </tbody></table> * Share price, exchange rate and risk-free interest rate are observable input parameters For the unobservable input factors, there is a relationship between the credit spread (used as an input for the valuation of the host contract) and the probability of default (used as a direct input for the valuation of the hybrid instrument). If the rating-based credit spread increases, it can be assumed that the probability of default will also increase, as this is also determined on the basis of ratings. For small incremental changes, a higher credit spread leads to a lower value of the host contract and accordingly to a higher value assigned to the embedded derivatives. An incrementally higher probability of default leads to a lower value of the hybrid contract and accordingly a lower value assigned to the embedded derivatives. Hence, the effect of the individual input factors on the change in fair value of the embedded derivatives is weakened in each case. As of the balance sheet date, conversions were expected to occur over a relatively short time horizon, so a sharp increase in credit spread or probability of default was not expected. However, when the increase reaches a critical level, the fair value of both the host contract and the embedded derivatives begin to approach zero, because economically beneficial conversions become less likely and repayments of principal and interest on the host contract also become less likely. In addition, there is also a correlation between the extent and timing of conversions of convertible debentures into equity and the probability of default. The probability of default has a greater impact on the fair value the later the conversions take place (e.g., in the case of minimum conversions). The following table presents the changes in the recurring level 3 fair value measurements (i.e., derivatives embedded in the convertible debentures) for the period ended December 31, 2022, and December 31, 2021: <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 70%;"> Balance at beginning of year </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Additions (convertible debentures issued) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">6,336</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Conversion in equity (capital and other reserves) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(50</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">)</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Fair value changes presented in profit or loss (interest and similar income) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(645</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">)</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Income from currency revaluation (interest and similar income) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(66</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">)</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Balance at end of year </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">5,575</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> The amount of the total gains or losses for the period presented in the table above that affect the profit and loss statement are all unrealised. The table below reconciles the opening and ending balance for the deferred day-one losses as of December 31: <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 70%;"> Balance at beginning of year </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Additions </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">3,766</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Expense from currency revaluation </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(37</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Amortization recognized in profit or loss during the period </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(456</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Balance at end of year </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,273</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="vertical-align: top; width: 4%;"> 8.3.3 </td><td style="vertical-align: top; width: 96%;"> Income and expenses </td></tr> </tbody></table> Total interest income and total interest expense are calculated by applying the EIR method to the gross carrying amount of financial assets and liabilities measured at amortized cost. Total interest expenses were as follows: <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2020 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 55%;"> Total interest expense for financial assets at amortized cost </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">287</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">156</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">43</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total interest expense for financial liabilities at amortized cost </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,096</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">319</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">560</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> The presented total interest expense for financial assets at amortized cost is included in other general and administrative expenses as it results from negative interest charges. See note 8.1.4 Interest rate risk for further details. The table below shows the net gains or losses of financial instruments by measurement categories: <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2020 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 55%;"> Net (loss) for financial assets at amortized cost </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(282</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(162</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(49</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Net (loss) for financial liabilities at amortized cost </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(808</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(319</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(560</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Net gain for financial liabilities at FVTPL </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">711</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,802</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">59</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> Net losses for financial assets at amortized cost include reversals in the loss allowance as well as losses due to negative interest charges, disclosed as bank charges. Net losses for financial liabilities at amortized cost include interest expenses and currency revaluations. Net gain for financial liabilities at FVTPL includes changes in the fair value measurement of the convertible debentures embedded derivatives and currency revaluations. In 2021, net gain for financial liabilities at FVTPL included changes in the fair value measurement of mandatory convertible notes, including fair value changes due to own credit risk.

CY2022

ifrs-full

Disclosure Of Reconciliation Of Changes In Loss Allowance And Explanation Of Changes In Gross Carrying Amount For Financial Instruments Explanatory

DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 85%;"> Opening loss allowance as of January 1, 2021 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">6</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Additions recognized in profit or loss during the period </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">6</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Utilization </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Closing loss allowance as of December 31, 2021 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">10</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Opening loss allowance as of January 1, 2022 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">10</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Additions recognized in profit or loss during the period </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Reversals recognized in profit or loss during the period </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(7</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Closing loss allowance as of December 31, 2022 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">5</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2020Q4

ifrs-full

Allowance Account For Credit Losses Of Financial Assets

AllowanceAccountForCreditLossesOfFinancialAssets

6000

eur

CY2021

ifrs-full

Additional Allowance Recognised In Profit Or Loss Allowance Account For Credit Losses Of Financial Assets

AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets

6000

eur

CY2021

ifrs-full

Utilisation Allowance Account For Credit Losses Of Financial Assets

UtilisationAllowanceAccountForCreditLossesOfFinancialAssets

2000

eur

CY2021Q4

ifrs-full

Allowance Account For Credit Losses Of Financial Assets

AllowanceAccountForCreditLossesOfFinancialAssets

10000

eur

CY2021Q4

ifrs-full

Allowance Account For Credit Losses Of Financial Assets

AllowanceAccountForCreditLossesOfFinancialAssets

10000

eur

CY2022

ifrs-full

Additional Allowance Recognised In Profit Or Loss Allowance Account For Credit Losses Of Financial Assets

AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets

2000

eur

CY2022

ifrs-full

Reversal Allowance Account For Credit Losses Of Financial Assets

ReversalAllowanceAccountForCreditLossesOfFinancialAssets

7000

eur

CY2022Q4

ifrs-full

Allowance Account For Credit Losses Of Financial Assets

AllowanceAccountForCreditLossesOfFinancialAssets

5000

eur

CY2022

ifrs-full

Disclosure Of Credit Risk Explanatory

DisclosureOfCreditRiskExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); width: 42.5%;"> Credit risk rating grade </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Gross carrying amount (12m ECL) </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 42.5%;"> December 31, 2021 </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Risk class 1 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">139,273</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> December 31, 2022 </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Risk class 1 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">31,654</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022Q4

sev

Special Community Campaign Fund Raising Goal

SpecialCommunityCampaignFundRaisingGoal

105000000

eur

CY2022

ifrs-full

Maturity Analysis For Nonderivative Financial Liabilities

MaturityAnalysisForNonderivativeFinancialLiabilities

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Carrying amount </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> < 1 year </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 1 to 5 years </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> >5 years </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 52%;"> Trade and other payables </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">11,699</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">11,699</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Loans* </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">32,241</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">31,642</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2,636</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Lease liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,633</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">522</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,805</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">544</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total December 31, 2022 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">46,573</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">43,863</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">4,441</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">544</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Carrying amount </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> < 1 year </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 1 to 5 years </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> >5 years </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 52%;"> Trade and other payables </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">7,867</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">7,867</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Loans </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">3,749</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">186</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">4,134</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Lease liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,076</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">503</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,000</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">810</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total December 31, 2021 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">14,692</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">8,556</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">6,134</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">810</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022Q4

ifrs-full

Trade And Other Payables

TradeAndOtherPayables

11699000

eur

CY2022Q4

ifrs-full

Loans Received

LoansReceived

32241000

eur

CY2022Q4

ifrs-full

Lease Liabilities

LeaseLiabilities

2633000

eur

CY2022Q4

ifrs-full

Financial Liabilities

FinancialLiabilities

46573000

eur

CY2021Q4

ifrs-full

Trade And Other Payables

TradeAndOtherPayables

7867000

eur

CY2021Q4

ifrs-full

Loans Received

LoansReceived

3749000

eur

CY2021Q4

ifrs-full

Lease Liabilities

LeaseLiabilities

3076000

eur

CY2021Q4

ifrs-full

Financial Liabilities

FinancialLiabilities

14692000

eur

CY2022

ifrs-full

Disclosure Of Effect Of Changes In Foreign Exchange Rates Explanatory

DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> December 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> December 31, 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 70%;"> Cash </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> USD </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">16,465</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">26,877</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Convertible debentures (all components) </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> USD </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">28,448</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Trade payables </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> CNY </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">916</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> USD </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">549</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">127</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> SEK </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">128</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">12</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> GBP </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">267</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> CHF </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">15</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> PLN </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">45,872</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">27,934</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 70%;"> EUR appreciation by 10 % </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> December 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> December 31, 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> USD </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">1,139</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(2,432</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> CNY </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">83</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> SEK </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">12</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">1</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> GBP </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">24</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> CHF </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">1</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> PLN </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">0</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,176</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(2,348</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 70%;"> EUR depreciation by 10 % </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> December 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> December 31, 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> USD </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(1,392</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2,972</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> CNY </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(102</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> SEK </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(14</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(1</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> GBP </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(30</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> CHF </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> PLN </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(0</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;">)</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(1,438</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,869</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022Q4

sev

Trade And Other Receivables Denominated In Foreign Currency

TradeAndOtherReceivablesDenominatedInForeignCurrency

0

eur

CY2022Q4

ifrs-full

Equity

-43513000

eur

CY2021Q4

ifrs-full

Equity

83439000

eur

CY2022

ifrs-full

Disclosure Of Detailed Information About Financial Instruments Explanatory

DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="14" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> December 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 52%;"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> carrying amount </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> category (IFRS 9) </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> fair value </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> fair value level </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Noncurrent financial assets </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Other financial assets </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Security deposits </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">156</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">131</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Other assets </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Current financial assets </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Other financial assets </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Paypal reserve </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">395</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Receivables from crowdfunding and deposits </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">162</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Debtor creditors </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">463</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Current trade receivables </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">24</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Current trade receivables (affiliated companies) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Other </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">90</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Cash and cash equivalents </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">30,357</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Noncurrent financial liabilities </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Financial liabilities </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Loans </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2,459</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> FLAC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2,265</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">3</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Lease liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2,190</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Current financial liabilities </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Financial liabilities </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Loans </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">1,334</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> FLAC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Convertible debentures (host contracts) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">26,146</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> FLAC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">26,735</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">3</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Convertible debentures (embedded derivatives) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">5,575</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> FVTPL </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">5,575</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">3</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Convertible debentures (deferred day-one losses) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(3,273</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="text-align: right; font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Lease liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">443</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Trade Payables </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">5,842</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> FLAC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Other payables </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">5,815</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> FLAC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Contract liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">42</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="14" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> December 31, 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 52%;"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> carrying amount </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> category (IFRS 9) </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> fair value </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> fair value level </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Noncurrent financial assets </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Other financial assets </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Security deposits </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">91</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">89</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Current financial assets </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Other financial assets </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Paypal reserve </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">6,000</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Receivables from crowdfunding and deposits </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">169</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Debtor creditors </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">26</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Current trade receivables </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">20</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Current trade receivables (affiliated companies) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">11</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Other </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">7</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Cash and cash equivalents </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">132,939</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> AC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Noncurrent financial liabilities </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Financial liabilities </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Loans and participation rights </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">3,718</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> FLAC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">3,466</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">3</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Lease liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2,635</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Current financial liabilities </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Financial liabilities </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Loans and participation rights </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">31</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> FLAC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Lease liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">441</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Trade payables </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">6,866</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> FLAC </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Other payables </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,001</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> FLAC </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">n/a*</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">n/a</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 70%;"> Financial assets measured at amortized cost (AC) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">31,649</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">139,263</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Financial liabilities measured at amortized cost (FLAC) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">41,596</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">11,616</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Financial liabilities measured at fair value through profit or loss (FVTPL) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">5,575</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022Q4

ifrs-full

Financial Assets At Amortised Cost

FinancialAssetsAtAmortisedCost

31649000

eur

CY2021Q4

ifrs-full

Financial Assets At Amortised Cost

FinancialAssetsAtAmortisedCost

139263000

eur

CY2022Q4

ifrs-full

Financial Liabilities At Amortised Cost

FinancialLiabilitiesAtAmortisedCost

41596000

eur

CY2021Q4

ifrs-full

Financial Liabilities At Amortised Cost

FinancialLiabilitiesAtAmortisedCost

11616000

eur

CY2022Q4

ifrs-full

Financial Liabilities At Fair Value Through Profit Or Loss

FinancialLiabilitiesAtFairValueThroughProfitOrLoss

5575000

eur

CY2021Q4

ifrs-full

Financial Liabilities At Fair Value Through Profit Or Loss

FinancialLiabilitiesAtFairValueThroughProfitOrLoss

0

eur

CY2022

ifrs-full

Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurement Of Liabilities Explanatory

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;"><tbody><tr><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:14.1%;"> </td><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:10.4%;"> </td><td colspan="5" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:71.5%;"> </td></tr> <tr class="finHeading"><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:14.1%;"> Description </td><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:10.4%;"> Fair value December 31, 2022 (in kEUR) </td><td colspan="1" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:15.2%;"> Observable* /unobservable input factor </td><td colspan="1" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:18.7%;"> Range of increase/ decrease of input factor </td><td colspan="3" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:31.9%;"> Relationship of change in observable/unobservable input factor to fair value </td></tr> <tr class="finHeading"><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:14.1%;"> </td><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:10.4%;"> </td><td colspan="1" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:15.2%;"> </td><td colspan="1" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:18.7%;"> </td><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:1.1%;"> </td><td colspan="1" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:18.3%;"> Effect of increase of input parameter (in kEUR) </td><td colspan="1" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:15.6%;"> Effect of decrease of input parameter (in kEUR) </td></tr> <tr style="background-color: rgb(204, 238, 255);"><td style="vertical-align:bottom;width:14.1%;"> Convertible debentures ((embedded) derivative) </td><td style="vertical-align:bottom;width:10.4%;"> 5,575 </td><td style="vertical-align:bottom;width:14.2%;"> Share price* </td><td colspan="1" style="vertical-align:bottom;width:18.7%;"> +/- 10% </td><td style="vertical-align:bottom;width:1.1%;"> </td><td colspan="1" style="vertical-align:bottom;width:18.3%;"> +289 </td><td colspan="1" style="vertical-align:bottom;width:15.6%;"> -199 </td></tr> <tr style="background-color: rgb(255, 255, 255);"><td style="vertical-align:bottom;width:14.1%;"> </td><td style="vertical-align:bottom;width:10.4%;"> </td><td style="vertical-align:bottom;width:14.2%;"> Exchange rate USD/EUR* </td><td colspan="1" style="vertical-align:bottom;width:18.7%;"> +/- 10% </td><td style="vertical-align:bottom;width:1.1%;"> </td><td colspan="1" style="vertical-align:bottom;width:18.3%;"> -507 </td><td colspan="1" style="vertical-align:bottom;width:15.6%;"> +619 </td></tr> <tr style="background-color: rgb(204, 238, 255);"><td style="vertical-align:bottom;width:14.1%;"> </td><td style="vertical-align:bottom;width:10.4%;"> </td><td style="vertical-align:bottom;width:14.2%;"> Risk-free interest rate* </td><td colspan="1" style="vertical-align:bottom;width:18.7%;"> +/- 100 basis points </td><td style="vertical-align:bottom;width:1.1%;"> </td><td colspan="1" style="vertical-align:bottom;width:18.3%;"> +157 </td><td colspan="1" style="vertical-align:bottom;width:15.6%;"> -161 </td></tr> <tr style="background-color: rgb(255, 255, 255);"><td style="vertical-align:bottom;width:14.1%;"> </td><td style="vertical-align:bottom;width:10.4%;"> </td><td style="vertical-align:bottom;width:14.2%;"> Share price volatility </td><td style="vertical-align:bottom;width:17.7%;"> +/- 10 percentage points </td><td style="vertical-align:bottom;width:1.1%;"> </td><td colspan="1" style="vertical-align:bottom;width:18.3%;"> +410 </td><td colspan="1" style="vertical-align:bottom;width:15.6%;"> -392 </td></tr> <tr style="background-color: rgb(204, 238, 255);"><td style="vertical-align:bottom;width:14.1%;"> </td><td style="vertical-align:bottom;width:10.4%;"> </td><td style="vertical-align:bottom;width:14.2%;"> Credit spread </td><td colspan="1" style="vertical-align:bottom;width:18.7%;"> +/- 100 basis points </td><td style="vertical-align:bottom;width:1.1%;"> </td><td colspan="1" style="vertical-align:bottom;width:18.3%;"> +218 </td><td colspan="1" style="vertical-align:bottom;width:15.6%;"> -222 </td></tr> <tr style="background-color: rgb(255, 255, 255);"><td style="vertical-align:bottom;width:14.1%;"> </td><td style="vertical-align:bottom;width:10.4%;"> </td><td style="vertical-align:bottom;width:14.2%;"> Probability of default </td><td colspan="1" style="vertical-align:bottom;width:18.7%;"> +/- 1 rating notch change </td><td style="vertical-align:bottom;width:1.1%;"> </td><td colspan="1" style="vertical-align:bottom;width:18.3%;"> -606 </td><td colspan="1" style="vertical-align:bottom;width:15.6%;"> +556 </td></tr> <tr style="background-color: rgb(204, 238, 255);"><td style="vertical-align:bottom;width:14.1%;"> </td><td style="vertical-align:bottom;width:10.4%;"> </td><td style="vertical-align:bottom;width:14.2%;"> Recovery rate in case of event of default </td><td colspan="1" style="vertical-align:bottom;width:18.7%;"> + 10% </td><td style="vertical-align:bottom;width:1.1%;"> </td><td colspan="1" style="vertical-align:bottom;width:18.3%;"> +94 </td><td colspan="1" style="vertical-align:bottom;width:15.6%;"> - </td></tr> <tr style="background-color: rgb(255, 255, 255);"><td style="vertical-align:bottom;width:14.1%;"> </td><td style="vertical-align:bottom;width:10.4%;"> </td><td style="vertical-align:bottom;width:14.2%;"> (Partial) conversion in equity </td><td colspan="1" style="vertical-align:bottom;width:18.7%;"> accelerated schedule/ decelerated schedule </td><td style="vertical-align:bottom;width:1.1%;"> </td><td colspan="1" style="vertical-align:bottom;width:18.3%;"> +165 </td><td colspan="1" style="vertical-align:bottom;width:15.6%;"> -237 </td></tr> <tr style="background-color: rgb(204, 238, 255);"><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:14.1%;"> </td><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:10.4%;"> </td><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:14.2%;"> </td><td colspan="1" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:18.7%;"> </td><td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:1.1%;"> </td><td colspan="2" style="border-bottom:solid 1px #000000;vertical-align:bottom;width:32.8%;"> </td></tr> <tr style="background-color: rgb(255, 255, 255);"><td style="vertical-align:middle;width:14.1%;"> </td><td style="vertical-align:middle;width:10.5%;"> </td><td style="vertical-align:middle;width:14.4%;"> </td><td style="vertical-align:middle;width:17.5%;"> </td><td style="vertical-align:middle;width:1.3%;"> </td><td style="vertical-align:middle;width:17.4%;"> </td><td style="vertical-align:middle;width:11.6%;"> </td></tr> </tbody></table>

CY2022

ifrs-full

Exercise Price Share Options Granted2019

ExercisePriceShareOptionsGranted2019

0.06

CY2022Q4

sev

Share Price1

SharePrice1

0.92

CY2021Q4

sev

Number Of Supervisory Board Members

NumberOfSupervisoryBoardMembers

5

pure

CY2022

ifrs-full

Disclosure Of Interest Income Expense Explanatory

DisclosureOfInterestIncomeExpenseExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2020 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 55%;"> Total interest expense for financial assets at amortized cost </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">287</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">156</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">43</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total interest expense for financial liabilities at amortized cost </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,096</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">319</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">560</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022

sev

Interest Expense For Financial Assets Not At Fair Value Through Profit Or Loss

InterestExpenseForFinancialAssetsNotAtFairValueThroughProfitOrLoss

287000

eur

CY2021

sev

Interest Expense For Financial Assets Not At Fair Value Through Profit Or Loss

InterestExpenseForFinancialAssetsNotAtFairValueThroughProfitOrLoss

156000

eur

CY2020

sev

Interest Expense For Financial Assets Not At Fair Value Through Profit Or Loss

InterestExpenseForFinancialAssetsNotAtFairValueThroughProfitOrLoss

43000

eur

CY2022

ifrs-full

Interest Expense For Financial Liabilities Not At Fair Value Through Profit Or Loss

InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

1096000

eur

CY2021

ifrs-full

Interest Expense For Financial Liabilities Not At Fair Value Through Profit Or Loss

InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

319000

eur

CY2020

ifrs-full

Interest Expense For Financial Liabilities Not At Fair Value Through Profit Or Loss

InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss

560000

eur

CY2022

ifrs-full

Gains Losses On Financial Assets At Amortised Cost

GainsLossesOnFinancialAssetsAtAmortisedCost

282000

eur

CY2021

ifrs-full

Gains Losses On Financial Assets At Amortised Cost

GainsLossesOnFinancialAssetsAtAmortisedCost

162000

eur

CY2020

ifrs-full

Gains Losses On Financial Assets At Amortised Cost

GainsLossesOnFinancialAssetsAtAmortisedCost

49000

eur

CY2022

ifrs-full

Gains Losses On Financial Liabilities At Amortised Cost

GainsLossesOnFinancialLiabilitiesAtAmortisedCost

808000

eur

CY2021

ifrs-full

Gains Losses On Financial Liabilities At Amortised Cost

GainsLossesOnFinancialLiabilitiesAtAmortisedCost

319000

eur

CY2020

ifrs-full

Gains Losses On Financial Liabilities At Amortised Cost

GainsLossesOnFinancialLiabilitiesAtAmortisedCost

560000

eur

CY2022

ifrs-full

Gains Losses On Financial Assets At Fair Value Through Profit Or Loss

GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss

-711000

eur

CY2021

ifrs-full

Gains Losses On Financial Assets At Fair Value Through Profit Or Loss

GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss

-2802000

eur

CY2020

ifrs-full

Gains Losses On Financial Assets At Fair Value Through Profit Or Loss

GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss

-59000

eur

CY2022

ifrs-full

Postemployment Benefit Expense Defined Contribution Plans

PostemploymentBenefitExpenseDefinedContributionPlans

2004000

eur

CY2022

ifrs-full

Revenue From Government Grants

RevenueFromGovernmentGrants

260000

eur

CY2020

sev

Government Grants Deferral Period

GovernmentGrantsDeferralPeriod

P18M

CY2021

ifrs-full

Proceeds From Government Grants Classified As Financing Activities

ProceedsFromGovernmentGrantsClassifiedAsFinancingActivities

18000

eur

CY2018Q4

sev

Sharebased Payment Arrangements Exit Event Percentage Of Shares Or Assets Sold Or Transferred

SharebasedPaymentArrangementsExitEventPercentageOfSharesOrAssetsSoldOrTransferred

0.95

pure

CY2022

ifrs-full

Number Of Share Options Exercised In Sharebased Payment Arrangement

NumberOfShareOptionsExercisedInSharebasedPaymentArrangement

242123

pure

CY2022

sev

Weighted Average Fair Value Of Share Options Granted In Sharebased Payment Arrangement

WeightedAverageFairValueOfShareOptionsGrantedInSharebasedPaymentArrangement

19.26

CY2021

sev

Weighted Average Fair Value Of Share Options Granted In Sharebased Payment Arrangement

WeightedAverageFairValueOfShareOptionsGrantedInSharebasedPaymentArrangement

19.26

CY2022

ifrs-full

Disclosure Of Number And Weighted Average Exercise Prices Of Share Options Explanatory

DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid black;"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid black;"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid black;"> 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid black;"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid black;"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid black;"> 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid black;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 70%;"> As of January 1 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">1,805,100</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Granted during the period </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">1,805,100</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Forfeited during the period </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Exercised during the period </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(242,123</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">)</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> As of December 31 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,562,977</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,805,100</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Weighted average remaining contractual life </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2.9 years </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 3.9 years </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> </tbody></table>

CY2021Q4

ifrs-full

Number Of Outstanding Share Options

NumberOfOutstandingShareOptions

1805100

pure

CY2020Q4

ifrs-full

Number Of Outstanding Share Options

NumberOfOutstandingShareOptions

0

pure

CY2022

ifrs-full

Number Of Share Options Granted In Sharebased Payment Arrangement

NumberOfShareOptionsGrantedInSharebasedPaymentArrangement

0

pure

CY2021

ifrs-full

Number Of Share Options Granted In Sharebased Payment Arrangement

NumberOfShareOptionsGrantedInSharebasedPaymentArrangement

1805100

pure

CY2022

ifrs-full

Number Of Share Options Forfeited In Sharebased Payment Arrangement

NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement

0

pure

CY2021

ifrs-full

Number Of Share Options Forfeited In Sharebased Payment Arrangement

NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement

0

pure

CY2022

ifrs-full

Number Of Share Options Exercised In Sharebased Payment Arrangement

NumberOfShareOptionsExercisedInSharebasedPaymentArrangement

242123

pure

CY2021

ifrs-full

Number Of Share Options Exercised In Sharebased Payment Arrangement

NumberOfShareOptionsExercisedInSharebasedPaymentArrangement

-0

pure

CY2022Q4

ifrs-full

Number Of Outstanding Share Options

NumberOfOutstandingShareOptions

1562977

pure

CY2021Q4

ifrs-full

Number Of Outstanding Share Options

NumberOfOutstandingShareOptions

1805100

pure

CY2022Q4

ifrs-full

Number Of Outstanding Share Options

NumberOfOutstandingShareOptions

1562977

pure

CY2021Q4

ifrs-full

Number Of Outstanding Share Options

NumberOfOutstandingShareOptions

1805100

pure

CY2022

ifrs-full

Exercise Price Share Options Granted2019

ExercisePriceShareOptionsGranted2019

0.06

CY2022

ifrs-full

Number Of Share Options Exercised In Sharebased Payment Arrangement

NumberOfShareOptionsExercisedInSharebasedPaymentArrangement

242123

pure

CY2022

ifrs-full

Weighted Average Exercise Price Of Share Options Exercised In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019

1.06

CY2022

ifrs-full

Disclosure Of Indirect Measurement Of Fair Value Of Goods Or Services Received Share Options Granted During Period Explanatory

DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 85%;"> Input factor </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Weighted average share price (EUR) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">22.01</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Exercise price (EUR) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">0.06</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Expected volatility </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">75</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> % </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Option life (yrs.) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">1.29</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Expected dividends (EUR) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">0.00</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Risk-free interest rate </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(0.73</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> )% </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Lack of marketability discount </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">14.39</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> % </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 85%;"> December 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Number of options </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">583,993</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Weighted average fair value at reporting date (EUR) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">0.86</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Expense of the period (kEUR) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">308</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Increase in equity (kEUR) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">308</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

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Weighted Average Share Price Share Options Granted2019

WeightedAverageSharePriceShareOptionsGranted2019

22.01

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Exercise Price Share Options Granted2019

ExercisePriceShareOptionsGranted2019

0.06

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Description Of Expected Volatility Share Options Granted

DescriptionOfExpectedVolatilityShareOptionsGranted

0.75

pure

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Description Of Option Life Share Options Granted

DescriptionOfOptionLifeShareOptionsGranted

1.29

pure

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Expected Dividend Share Options Granted

ExpectedDividendShareOptionsGranted

0

eur

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Description Of Risk Free Interest Rate Share Options Granted

DescriptionOfRiskFreeInterestRateShareOptionsGranted

-0.0073

pure

CY2022

sev

Lack Of Marketability Discount Share Options Granted

LackOfMarketabilityDiscountShareOptionsGranted

0.1439

pure

CY2022

sev

Disclosure Of Employee Stock Option Program Entitlement Status Explanatory

DisclosureOfEmployeeStockOptionProgramEntitlementStatusExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Number of entitlements </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 85%;"> Entitlement for 2021 tranche </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">156</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Entitlement for 2022 tranche </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">363</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">519</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

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Disclosure Of Indirect Measurement Of Fair Value Of Goods Or Services Received Other Equity Instruments Granted During Period Explanatory

DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 85%;"> December 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Number of options </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">63,869</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Weighted average fair value at measurement date (EUR) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">13.34</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Expense of the period (kEUR) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">390</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Increase in equity (kEUR) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">390</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 85%;"> December 31, 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Number of options </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">86,411</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Weighted average fair value at measurement date (EUR) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">14.74</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Expense of the period (kEUR) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">83</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Increase in equity (kEUR) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">83</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 85%;"> December 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Number of options </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">104,468</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Weighted average fair value at measurement date (EUR) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">0.92</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Expense of the period (kEUR) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">96</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Increase in equity (kEUR) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">96</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022

ifrs-full

Disclosure Of Number And Weighted Average Exercise Prices Of Other Equity Instruments Explanatory

DisclosureOfNumberAndWeightedAverageExercisePricesOfOtherEquityInstrumentsExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid black;"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid black;"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid black;"> 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid black;"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid black;"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid black;"> 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid black;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 70%;"> As of January 1 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">86,411</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Granted during the period </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">86,411</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Forfeited during the period </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(22,542</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">)</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Exercised during the period </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> As of December 31 </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">63,869</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">86,411</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> The weighted average remaining contractual life </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 8.9 years </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 9.9 years </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> </tbody></table>

CY2022

ifrs-full

Earnings Per Share Explanatory

EarningsPerShareExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2020 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> EUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> EUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> EUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); width: 55%;"> From continuing operations attributable to the ordinary equity holders of the company </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(2.21</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(1.07</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(0.97</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(2.21</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(1.07</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(0.97</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td></tr> </tbody></table>

CY2022

ifrs-full

Basic Earnings Loss Per Share From Continuing Operations

BasicEarningsLossPerShareFromContinuingOperations

-2.21

CY2021

ifrs-full

Basic Earnings Loss Per Share From Continuing Operations

BasicEarningsLossPerShareFromContinuingOperations

-1.07

CY2020

ifrs-full

Basic Earnings Loss Per Share From Continuing Operations

BasicEarningsLossPerShareFromContinuingOperations

-0.97

CY2022

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-2.21

CY2021

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-1.07

CY2020

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-0.97

CY2022

ifrs-full

Adjusted Weighted Average Shares

AdjustedWeightedAverageShares

83055318

CY2022

ifrs-full

Disclosure Of Related Party Explanatory

DisclosureOfRelatedPartyExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2020 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 55%;"> Short-term employee benefits </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">921</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">1,317</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">558</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Share-based payments </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,138</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,898</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">5,829</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total compensation </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,059</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,215</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">6,387</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022

ifrs-full

Key Management Personnel Compensation Shortterm Employee Benefits

KeyManagementPersonnelCompensationShorttermEmployeeBenefits

921000

eur

CY2021

ifrs-full

Key Management Personnel Compensation Shortterm Employee Benefits

KeyManagementPersonnelCompensationShorttermEmployeeBenefits

1317000

eur

CY2020

ifrs-full

Key Management Personnel Compensation Shortterm Employee Benefits

KeyManagementPersonnelCompensationShorttermEmployeeBenefits

558000

eur

CY2022

ifrs-full

Key Management Personnel Compensation Sharebased Payment

KeyManagementPersonnelCompensationSharebasedPayment

1138000

eur

CY2021

ifrs-full

Key Management Personnel Compensation Sharebased Payment

KeyManagementPersonnelCompensationSharebasedPayment

1898000

eur

CY2020

ifrs-full

Key Management Personnel Compensation Sharebased Payment

KeyManagementPersonnelCompensationSharebasedPayment

5829000

eur

CY2022

ifrs-full

Key Management Personnel Compensation

KeyManagementPersonnelCompensation

2059000

eur

CY2021

ifrs-full

Key Management Personnel Compensation

KeyManagementPersonnelCompensation

3215000

eur

CY2020

ifrs-full

Key Management Personnel Compensation

KeyManagementPersonnelCompensation

6387000

eur

CY2022

sev

Other Related Party Compensation

OtherRelatedPartyCompensation

108000

eur

CY2021

sev

Other Related Party Compensation

OtherRelatedPartyCompensation

0

eur

CY2020

sev

Other Related Party Compensation

OtherRelatedPartyCompensation

0

eur

CY2022

ifrs-full

Disclosure Of Transactions Between Related Parties Explanatory

DisclosureOfTransactionsBetweenRelatedPartiesExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2022 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> 2020 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 55%;"> Loans from key management personnel (subordinated crowdfunding loan II) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Loans from other related parties </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">199</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">201</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Advance payments received from key management personnel* </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">49</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">47</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">52</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">51</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">49</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 12%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">253</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2022Q4

ifrs-full

Amounts Payable Related Party Transactions

AmountsPayableRelatedPartyTransactions

2000

eur

CY2021Q4

ifrs-full

Amounts Payable Related Party Transactions

AmountsPayableRelatedPartyTransactions

2000

eur

CY2020Q4

ifrs-full

Amounts Payable Related Party Transactions

AmountsPayableRelatedPartyTransactions

201000

eur

CY2022Q4

sev

Advanced Payments Received From Related Party Transactions

AdvancedPaymentsReceivedFromRelatedPartyTransactions

49000

eur

CY2021Q4

sev

Advanced Payments Received From Related Party Transactions

AdvancedPaymentsReceivedFromRelatedPartyTransactions

47000

eur

CY2020Q4

sev

Advanced Payments Received From Related Party Transactions

AdvancedPaymentsReceivedFromRelatedPartyTransactions

52000

eur

CY2022Q4

sev

Amounts Payable And Advanced Payments Received Related Party Transactions

AmountsPayableAndAdvancedPaymentsReceivedRelatedPartyTransactions

51000

eur

CY2021Q4

sev

Amounts Payable And Advanced Payments Received Related Party Transactions

AmountsPayableAndAdvancedPaymentsReceivedRelatedPartyTransactions

49000

eur

CY2020Q4

sev

Amounts Payable And Advanced Payments Received Related Party Transactions

AmountsPayableAndAdvancedPaymentsReceivedRelatedPartyTransactions

253000

eur

CY2022

ifrs-full

Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities Explanatory

DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory

<table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Jan. 1, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Cash flows </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="10" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Non-cash changes </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Dec. 31, 2022 </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> EIR method </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Additions </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Other </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 28%;"> Financial liabilities* </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Loans </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">3,749</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">28,425</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">931</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="text-align: right; font-family: Times New Roman; font-size: 10pt;">-</td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(864</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">32,241</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Lease liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,076</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(429</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(14</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,633</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">6,825</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">27,996</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">931</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: right; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(878</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">34,874</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Jan. 1, 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Cash flows </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="10" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Non-cash changes Additions </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Dec. 31, 2021 </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> EIR method </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" rowspan="1" style="font-family: "Times New Roman"; font-size: 10pt; text-align: center;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Other </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 28%;"> Financial liabilities* </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Loans </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">12,765</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(2,187</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">30</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(6,859</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">3,749</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Lease liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,958</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(378</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,496</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">3,076</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">14,723</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(2,565</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">30</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,496</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(6,859</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">6,825</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" class="finTable" style="width: 100%; font-size: 10pt; font-family: Times New Roman; text-indent: 0px;"><tbody><tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Jan. 1, 2020 </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Cash flows </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="10" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Non-cash changes </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> Dec. 31, 2020 </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> EIR method </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Additions </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> Other </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="text-align: center; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr class="finHeading" style="vertical-align: bottom;"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td colspan="2" style="text-align: center; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> kEUR </td><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td></tr> <tr style="vertical-align: bottom;"><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; width: 28%;"> Financial liabilities* </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td><td style="font-family: Times New Roman; font-size: 10pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt;"> Loans and participation rights </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">6,250</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">8,330</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">482</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(650</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">(1,648</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">)</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt;"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;">12,765</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Lease liabilities </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">2,228</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(282</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">12</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">-</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">1,958</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"><td style="font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> Total </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">8,478</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">8,049</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">482</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(638</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> ) </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">(1,648</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">)</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td><td style="width: 9%; text-align: right; font-family: Times New Roman; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);">14,723</td><td style="width: 1%; font-family: Times New Roman; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0); margin-left: 0pt;"> </td></tr> </tbody></table>

CY2021Q4

ifrs-full

Liabilities Arising From Financing Activities

LiabilitiesArisingFromFinancingActivities

6825000

eur

CY2022

ifrs-full

Increase Decrease Through Financing Cash Flows Liabilities Arising From Financing Activities

IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities

27996000

eur

CY2022

sev

Increase Decrease Through Eir Method Liabilities Arising From Financing Activities

IncreaseDecreaseThroughEIRMethodLiabilitiesArisingFromFinancingActivities

931000

eur

CY2022

sev

Increase Through Additions Liabilities Arising From Financing Activities

IncreaseThroughAdditionsLiabilitiesArisingFromFinancingActivities

0

eur

CY2022

ifrs-full

Increase Decrease Through Other Changes Liabilities Arising From Financing Activities

IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities

-878000

eur

CY2022Q4

ifrs-full

Liabilities Arising From Financing Activities

LiabilitiesArisingFromFinancingActivities

34874000

eur

CY2020Q4

ifrs-full

Liabilities Arising From Financing Activities

LiabilitiesArisingFromFinancingActivities

14723000

eur

CY2021

ifrs-full

Increase Decrease Through Financing Cash Flows Liabilities Arising From Financing Activities

IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities

-2565000

eur

CY2021

sev

Increase Decrease Through Eir Method Liabilities Arising From Financing Activities

IncreaseDecreaseThroughEIRMethodLiabilitiesArisingFromFinancingActivities

30000

eur

CY2021

sev

Increase Through Additions Liabilities Arising From Financing Activities

IncreaseThroughAdditionsLiabilitiesArisingFromFinancingActivities

1496000

eur

CY2021

ifrs-full

Increase Decrease Through Other Changes Liabilities Arising From Financing Activities

IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities

-6859000

eur

CY2021Q4

ifrs-full

Liabilities Arising From Financing Activities

LiabilitiesArisingFromFinancingActivities

6825000

eur

CY2019Q4

ifrs-full

Liabilities Arising From Financing Activities

LiabilitiesArisingFromFinancingActivities

8478000

eur

CY2020

ifrs-full

Increase Decrease Through Financing Cash Flows Liabilities Arising From Financing Activities

IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities

8049000

eur

CY2020

sev

Increase Decrease Through Eir Method Liabilities Arising From Financing Activities

IncreaseDecreaseThroughEIRMethodLiabilitiesArisingFromFinancingActivities

482000

eur

CY2020

sev

Increase Through Additions Liabilities Arising From Financing Activities

IncreaseThroughAdditionsLiabilitiesArisingFromFinancingActivities

-638000

eur

CY2020

ifrs-full

Increase Decrease Through Other Changes Liabilities Arising From Financing Activities

IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities

-1648000

eur

CY2020Q4

ifrs-full

Liabilities Arising From Financing Activities

LiabilitiesArisingFromFinancingActivities

14723000

eur

CY2020

sev

Debt To Equity Swap

DebtToEquitySwap

1648000

eur

CY2022Q4

sev

Tax Loss Carryforward Corporate Income Tax

TaxLossCarryforwardCorporateIncomeTax

252124000

eur

CY2022Q4

sev

Tax Loss Carryforwards Trade Tax

TaxLossCarryforwardsTradeTax

251279000

eur

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$SEVCF
Sono Group N.V. Stock $sevcf

2022 Q4 Form 20-F Financial Statement

#000117184323007699 Filed on December 26, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$SEVCF Sono Group N.V. Stock $sevcf

2022 Q4 Form 20-F Financial Statement

#000117184323007699 Filed on December 26, 2023

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$SEVCF
Sono Group N.V. Stock $sevcf