Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Inventories

v3.22.1
Inventories
12 Months Ended
Dec. 31, 2021
Text Block [Abstract]  
Inventories
17.
Inventories
 
(in €‘000)
  
December 31, 2021
    
December 31, 2020
 
Finished products and goods for resale
     3,748        2,789  
HBE certificates
     5,483        2,136  
Total
  
 
9,231
 
  
 
4,925
 
Amounts recognized in the consolidated statement of profit or loss
Inventories recognized as an expense in 2021 amounted to €21,243 thousand (2020: €9,368 thousand, 2019: €3,177 thousand). These were included in cost of sales. Any subsequent net realizable value is determined by an individual assessment of the inventories.
Write-downs of inventories to net realizable value in 2021 amounted to €651 thousand (2020: €870 thousand, 2019: €1,311 thousand). These were recognized as an expense and included in cost of sales.