Example consolidated financial statements - Flipbook - Page 49
Notes to the consolidated financial statements
For the year ended 31 December 2020 (expressed in thousands of Euroland currency units, except per share amounts)
IFRS 15.115
The Group’s revenue disaggregated by primary geographical markets is as follows:
For the year ended 31 December 2020
IFRS 15.115
Consulting
Service
Retail
Other
Total
88,648
14,512
57,678
2,943
163,781
Euroland (domicile)
United Kingdom
11,081
1,814
7,210
368
20,473
USA
9,973
1,633
6,489
331
18,426
Other countries
Total
1,108
181
721
37
2,047
110,810
18,140
72,098
3,679
204,727
For the year ended 31 December 2019
IFRS 15.115
Consulting
Service
Retail
Other
Total
Euroland (domicile)
87,442
14,266
46,143
3,004
150,855
United Kingdom
10,930
1,783
5,768
376
18,857
USA
9,837
1,605
5,191
338
16,971
Other countries
1,093
178
2,208
38
3,517
109,302
17,832
59,310
3,756
190,200
Total
The Group’s revenue disaggregated by pattern of revenue recognition is as follows:
For the year ended 31 December 2020
IFRS 15.115
Consulting
Service
Retail
Other
Total
Goods transferred
at a point in time
24,378
3,991
15,862
809
45,040
Services transferred
over time
86,432
14,149
56,236
2,870
159,687
110,810
18,140
72,098
3,679
204,727
Total
For the year ended 31 December 2019
IFRS 15.115
Consulting
Service
Retail
Other
Total
Goods transferred
at a point in time
24,047
3,923
13,048
826
41,844
Services transferred
over time
85,255
13,909
46,262
2,930
148,356
109,302
17,832
59,310
3,756
190,200
Total
IFRS 15.120
The following aggregated amounts of transaction prices relate to the performance obligations from
existing contracts that are unsatisfied or partially unsatisfied as at 31 December 2020:
Revenue expected to be recognised
2021
2022
Total
1,575
788
2,363
Prepayments and other assets contain both deferred IT set-up costs and prepayment. IT set-up
costs comprise between 1% and 2% of the total labour and materials costs incurred.
31 December
2020
31 December
2019
Current
Deferred customer set-up costs
109
107
Prepayments
297
315
406
422
Other current assets
Non-current
Deferred customer set-up costs
185
160
Total
591
582
Illustrative Corporation Group: IFRS Example Consolidated Financial Statements – 31 December 2020 47
