(1)The Company has initially applied IFRS 16 as of January 1, 2019, using the modified retrospective approach. Under this approach, comparative information is not restated and the cumulative effect of initially applying IFRS 16 is recognized in retained earnings at the date of initial application. For further information, see Note 2 of the condensed consolidated interim financial statements.
(2)Certain comparative figures for the 3-month period ended March 31, 2018 were restated for immaterial errors. For further information, see Note 9 of the Q3-2018 condensed consolidated interim financial statements.
CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (UNAUDITED)
| Attributable to the owners of the company | ||||||||||||||
| Accumulated | ||||||||||||||
| other | ||||||||||||||
| Subscribed | Capital | Accumulated | comprehensive | Non-controlling | ||||||||||
| (€ in thousands) | capital | reserves | deficit | gain (loss) | Total | interests | Total equity | |||||||
| Balance at December 31, 2017 (2) | 3,720 | 76,227 | (37,480) | 1,380 | 43,847 | 71 | 43,918 | |||||||
| Adjustment on initial application of IFRS 15 | -- | -- | (100) | -- | (100) | -- | (100) | |||||||
| Adjustment on initial application of IFRS 9 | -- | -- | (63) | -- | (63) | -- | (63) | |||||||
| Adjusted balance at January 1, 2018 (2) | 3,720 | 76,227 | (37,643) | 1,380 | 43,684 | 71 | 43,755 | |||||||
| Loss for the period | -- | -- | (1,710) | -- | (1,710) | (6) | (1,716) | |||||||
| Net changes in fair value of debt investments at FVOCI | -- | -- | -- | (15) | (15) | -- | (15) | |||||||
| Foreign currency translations | -- | -- | -- | (64) | (64) | -- | (64) | |||||||
| Equity-settled share-based payment | -- | 129 | -- | -- | 129 | -- | 129 | |||||||
| Balance at March 31, 2018 (2) | 3,720 | 76,356 | (39,353) | 1,301 | 42,024 | 65 | 42,089 | |||||||
| Attributable to the owners of the company | ||||||||||||||
| Accumulated | ||||||||||||||
| other | ||||||||||||||
| Subscribed | Capital | Accumulated | comprehensive | Non-controlling | ||||||||||
| (€ in thousands) | capital | reserves | deficit | gain (loss) | Total | interests | Total equity | |||||||
| Balance at December 31, 2018 (1) | 4,836 | 86,803 | (46,400) | 1,201 | 46,440 | 35 | 46,475 | |||||||
| Loss for the period | -- | -- | (2,784) | -- | (2,784) | (4) | (2,788) | |||||||
| Net changes in fair value of debt investments at FVOCI | -- | -- | -- | 106 | 106 | -- | 106 | |||||||
| Foreign currency translations | -- | -- | -- | (400) | (400) | -- | (400) | |||||||
| Equity-settled share-based payment | -- | 165 | -- | -- | 165 | -- | 165 | |||||||
| Share-based payment transaction with the non-controlling shareholder of a subsidiary | -- | 604 | -- | -- | 604 | 216 | 820 | |||||||
| Balance at March 31, 2019 | 4,836 | 87,572 | (49,184) | 907 | 44,131 | 247 | 44,378 | |||||||
See accompanying notes to unaudited condensed consolidated interim
financial statements.
