Spotify Technology S.A.
20-F · 2019-02-12T00:00:00Z · 0001564590-19-002688120 tables
Cover (1)
Statements (5)
- R2.htmConsolidated statement of operations
100010 - Statement - Consolidated statement of operations
- R3.htmConsolidated statement of comprehensive income (loss)
100020 - Statement - Consolidated statement of comprehensive income (loss)
- R4.htmConsolidated statement of financial position
100030 - Statement - Consolidated statement of financial position
- R5.htmConsolidated statement of changes in equity/(deficit)
100040 - Statement - Consolidated statement of changes in equity/(deficit)
- R6.htmConsolidated statement of cash flows
100050 - Statement - Consolidated statement of cash flows
Notes (26)
- R7.htmCorporate information
100060 - Disclosure - Corporate information
- R8.htmSummary of significant accounting policies
100070 - Disclosure - Summary of significant accounting policies
- R9.htmCritical accounting estimates and judgments
100080 - Disclosure - Critical accounting estimates and judgments
- R10.htmRevenue recognition
100090 - Disclosure - Revenue recognition
- R11.htmBusiness combinations
100100 - Disclosure - Business combinations
- R12.htmSegment information
100110 - Disclosure - Segment information
- R13.htmPersonnel expenses
100120 - Disclosure - Personnel expenses
- R14.htmAuditor remuneration
100130 - Disclosure - Auditor remuneration
- R15.htmFinance income and costs
100140 - Disclosure - Finance income and costs
- R16.htmIncome tax
100150 - Disclosure - Income tax
- R17.htmLoss per share
100160 - Disclosure - Loss per share
- R18.htmProperty and equipment
100170 - Disclosure - Property and equipment
- R19.htmIntangible assets including goodwill
100180 - Disclosure - Intangible assets including goodwill
- R20.htmRestricted cash and other non-current assets
100190 - Disclosure - Restricted cash and other non-current assets
- R21.htmTrade and other receivables
100200 - Disclosure - Trade and other receivables
- R22.htmIssued Share Capital and Other Reserves
100210 - Disclosure - Issued Share Capital and Other Reserves
- R23.htmShare-based Payments
100220 - Disclosure - Share-based Payments
- R24.htmConvertible notes and borrowings
100230 - Disclosure - Convertible notes and borrowings
- R25.htmTrade and other payables
100240 - Disclosure - Trade and other payables
- R26.htmAccrued expenses and other liabilities
100250 - Disclosure - Accrued expenses and other liabilities
- R27.htmProvisions
100260 - Disclosure - Provisions
- R28.htmFinancial Risk Management and Financial Instruments
100270 - Disclosure - Financial Risk Management and Financial Instruments
- R29.htmCommitments and contingencies
100280 - Disclosure - Commitments and contingencies
- R30.htmRelated party transactions
100290 - Disclosure - Related party transactions
- R31.htmGroup information
100300 - Disclosure - Group information
- R32.htmEvents after the reporting period
100310 - Disclosure - Events after the reporting period
Policies (1)
Tables (19)
- R34.htmSegment information (Tables)
100330 - Disclosure - Segment information (Tables)
- R35.htmPersonnel expenses (Tables)
100340 - Disclosure - Personnel expenses (Tables)
- R36.htmAuditor remuneration (Tables)
100350 - Disclosure - Auditor remuneration (Tables)
- R37.htmFinance income and costs (Tables)
100360 - Disclosure - Finance income and costs (Tables)
- R38.htmIncome tax (Tables)
100370 - Disclosure - Income tax (Tables)
- R39.htmLoss per share (Tables)
100380 - Disclosure - Loss per share (Tables)
- R40.htmProperty and equipment (Tables)
100390 - Disclosure - Property and equipment (Tables)
- R41.htmIntangible assets including goodwill (Tables)
100400 - Disclosure - Intangible assets including goodwill (Tables)
- R42.htmRestricted cash and other non-current assets (Tables)
100410 - Disclosure - Restricted cash and other non-current assets (Tables)
- R43.htmTrade and Other Receivables (Tables)
100420 - Disclosure - Trade and Other Receivables (Tables)
- R44.htmIssued Share Capital and Other Reserves (Tables)
100430 - Disclosure - Issued Share Capital and Other Reserves (Tables)
- R45.htmShare-based Payments (Tables)
100440 - Disclosure - Share-based Payments (Tables)
- R46.htmTrade and other payables (Tables)
100450 - Disclosure - Trade and other payables (Tables)
- R47.htmAccrued expenses and other liabilities (Tables)
100460 - Disclosure - Accrued expenses and other liabilities (Tables)
- R48.htmProvisions (Tables)
100470 - Disclosure - Provisions (Tables)
- R49.htmFinancial Risk Management and Financial Instruments (Tables)
100480 - Disclosure - Financial Risk Management and Financial Instruments (Tables)
- R50.htmCommitments and contingencies (Tables)
100490 - Disclosure - Commitments and contingencies (Tables)
- R51.htmRelated party transactions (Tables)
100500 - Disclosure - Related party transactions (Tables)
- R52.htmGroup information (Tables)
100510 - Disclosure - Group information (Tables)
Details (68)
- R53.htmSummary of Significant Accounting Policies - Additional Information (Details)
100520 - Disclosure - Summary of Significant Accounting Policies - Additional Information (Details)
- R54.htmRevenue Recognition - Additional Information (Detail)
100530 - Disclosure - Revenue Recognition - Additional Information (Detail)
- R55.htmBusiness Combinations - Additional Information (Details)
100540 - Disclosure - Business Combinations - Additional Information (Details)
- R56.htmSegment Information - Additional Information (Details)
100550 - Disclosure - Segment Information - Additional Information (Details)
- R57.htmSegment Information - Summary of Key Financial Performance Measures of Segments Including Revenue, Cost of Revenue, and Gross Profit (Details)
100560 - Disclosure - Segment Information - Summary of Key Financial Performance Measures of Segments Including Revenue, Cost of Revenue, and Gross Profit (Details)
- R58.htmSegment Information - Summary of Reconciliation Between Reportable Segment Gross Profit and Loss to Consolidated Loss Before Tax (Details)
100570 - Disclosure - Segment Information - Summary of Reconciliation Between Reportable Segment Gross Profit and Loss to Consolidated Loss Before Tax (Details)
- R59.htmSegment Information - Summary of Revenue by Geographic Area (Details)
100580 - Disclosure - Segment Information - Summary of Revenue by Geographic Area (Details)
- R60.htmSegment Information - Summary of Non-current Asset by Geographic Area (Details)
100590 - Disclosure - Segment Information - Summary of Non-current Asset by Geographic Area (Details)
- R61.htmPersonnel Expenses - Summary of Personnel Expense (Detail)
100600 - Disclosure - Personnel Expenses - Summary of Personnel Expense (Detail)
- R62.htmAuditor Remuneration - Summary of Auditor Remuneration (Details)
100610 - Disclosure - Auditor Remuneration - Summary of Auditor Remuneration (Details)
- R63.htmFinance Income and Costs - Summary of Finance Income and Cost (Details)
100620 - Disclosure - Finance Income and Costs - Summary of Finance Income and Cost (Details)
- R64.htmIncome Tax - Summary of Income Tax Expense (Benefit) (Details)
100630 - Disclosure - Income Tax - Summary of Income Tax Expense (Benefit) (Details)
- R65.htmIncome Tax - Additional Information (Details)
100640 - Disclosure - Income Tax - Additional Information (Details)
- R66.htmIncome Tax - Summary of Reconciliation Between Reported Tax Expense and Theoretical Tax Expense Loss Before Taxes (Details)
100650 - Disclosure - Income Tax - Summary of Reconciliation Between Reported Tax Expense and Theoretical Tax Expense Loss Before Taxes (Details)
- R67.htmIncome Tax - Schedule of Major Components of Deferred Tax Assets and Liabilities (Details)
100660 - Disclosure - Income Tax - Schedule of Major Components of Deferred Tax Assets and Liabilities (Details)
- R68.htmIncome Tax - Summary of Reconciliation of Net Deferred Tax (Details)
100670 - Disclosure - Income Tax - Summary of Reconciliation of Net Deferred Tax (Details)
- R69.htmIncome Tax - Summary of Deferred Tax Reconciliation to Balance Sheet (Details)
100680 - Disclosure - Income Tax - Summary of Deferred Tax Reconciliation to Balance Sheet (Details)
- R70.htmIncome Tax - Summary of Deferred Tax Assets Unrecognized (Details)
100690 - Disclosure - Income Tax - Summary of Deferred Tax Assets Unrecognized (Details)
- R71.htmIncome Tax - Schedule of Tax Loss Carry-forwards Expected To Expire (Details)
100700 - Disclosure - Income Tax - Schedule of Tax Loss Carry-forwards Expected To Expire (Details)
- R72.htmLoss Per Share - Summary of Computation of Loss Per Share (Details)
100710 - Disclosure - Loss Per Share - Summary of Computation of Loss Per Share (Details)
- R73.htmLoss Per Share - Summary of Anti-dilutive Securities (Details)
100720 - Disclosure - Loss Per Share - Summary of Anti-dilutive Securities (Details)
- R74.htmProperty and Equipment - Summary of Property and Equipment (Detail)
100730 - Disclosure - Property and Equipment - Summary of Property and Equipment (Detail)
- R75.htmProperty and Equipment - Additional Information (Detail)
100740 - Disclosure - Property and Equipment - Additional Information (Detail)
- R76.htmIntangible Assets Including Goodwill - Summary of Intangible Assets Including Goodwill (Detail)
100750 - Disclosure - Intangible Assets Including Goodwill - Summary of Intangible Assets Including Goodwill (Detail)
- R77.htmIntangible Assets Including Goodwill - Additional Information (Details)
100760 - Disclosure - Intangible Assets Including Goodwill - Additional Information (Details)
- R78.htmIntangible Assets Including Goodwill - Schedule of Carrying Amount of Goodwill Allocated to Each of the Operating Segments (Details)
100770 - Disclosure - Intangible Assets Including Goodwill - Schedule of Carrying Amount of Goodwill Allocated to Each of the Operating Segments (Details)
- R79.htmRestricted Cash and Other Non-current Assets - Summary of Restricted Cash and Other Non-current Assets (Details)
100780 - Disclosure - Restricted Cash and Other Non-current Assets - Summary of Restricted Cash and Other Non-current Assets (Details)
- R80.htmTrade and Other Receivables - Summary of Trade and Other Receivables (Details)
100790 - Disclosure - Trade and Other Receivables - Summary of Trade and Other Receivables (Details)
- R81.htmTrade and Other Receivables -Additional Information (Detail)
100800 - Disclosure - Trade and Other Receivables -Additional Information (Detail)
- R82.htmTrade and Other Receivables - Summary of Aging of Group's Net Trade Receivables (Details)
100810 - Disclosure - Trade and Other Receivables - Summary of Aging of Group's Net Trade Receivables (Details)
- R83.htmTrade and Other Receivables - Summary of Movements in Group's Allowance for Expected Credit Losses (Details)
100820 - Disclosure - Trade and Other Receivables - Summary of Movements in Group's Allowance for Expected Credit Losses (Details)
- R84.htmIssued Share Capital and Other Reserves - Additional Information (Details)
100830 - Disclosure - Issued Share Capital and Other Reserves - Additional Information (Details)
- R85.htmIssued Share Capital and Other Reserves - Summary of Other Reserves (Details)
100840 - Disclosure - Issued Share Capital and Other Reserves - Summary of Other Reserves (Details)
- R86.htmShare-based Payments - Additional Information (Details)
100850 - Disclosure - Share-based Payments - Additional Information (Details)
- R87.htmShare-based Payments - Schedule of Activities in RSUs and RSAs Outstanding and Related Information (Details)
100860 - Disclosure - Share-based Payments - Schedule of Activities in RSUs and RSAs Outstanding and Related Information (Details)
- R88.htmShare-based Payments - Schedule of Activity in Share Options Outstanding and Related Information (Details)
100870 - Disclosure - Share-based Payments - Schedule of Activity in Share Options Outstanding and Related Information (Details)
- R89.htmShare-based Payments - Summary of Share Options Outstanding (Detail)
100880 - Disclosure - Share-based Payments - Summary of Share Options Outstanding (Detail)
- R90.htmShare-based Payments - Summary of Share Options Outstanding (Parenthetical) (Detail)
100890 - Disclosure - Share-based Payments - Summary of Share Options Outstanding (Parenthetical) (Detail)
- R91.htmShare-based Payments - Summary of Black-Scholes Option-Pricing Models (Details)
100900 - Disclosure - Share-based Payments - Summary of Black-Scholes Option-Pricing Models (Details)
- R92.htmShare-based Payments - Summary of Impact of Changes on Stock Options Expense for Options Granted (Details)
100910 - Disclosure - Share-based Payments - Summary of Impact of Changes on Stock Options Expense for Options Granted (Details)
- R93.htmShare-based Payments - Summary of Expense Recognized in Consolidated Statement of Operations for Employee Share Based Payments (Details)
100920 - Disclosure - Share-based Payments - Summary of Expense Recognized in Consolidated Statement of Operations for Employee Share Based Payments (Details)
- R94.htmConvertible Notes and Borrowings - Additional Information (Details)
100930 - Disclosure - Convertible Notes and Borrowings - Additional Information (Details)
- R95.htmTrade and Other Payables - Summary of Trade and Other Payables (Details)
100940 - Disclosure - Trade and Other Payables - Summary of Trade and Other Payables (Details)
- R96.htmTrade and Other Payables - Additional Information (Details)
100950 - Disclosure - Trade and Other Payables - Additional Information (Details)
- R97.htmAccrued Expenses and Other Liabilities - Summary of Accrued Expenses and Other Liabilities (Details)
100960 - Disclosure - Accrued Expenses and Other Liabilities - Summary of Accrued Expenses and Other Liabilities (Details)
- R98.htmAccrued Expenses and Other Liabilities - Additional Information (Details)
100970 - Disclosure - Accrued Expenses and Other Liabilities - Additional Information (Details)
- R99.htmProvisions - Summary of Changes in Groups Provisions (Details)
100980 - Disclosure - Provisions - Summary of Changes in Groups Provisions (Details)
- R100.htmProvisions - Additional Information (Details)
100990 - Disclosure - Provisions - Additional Information (Details)
- R101.htmFinancial Risk Management and Financial Instruments - Additional Information (Details)
101000 - Disclosure - Financial Risk Management and Financial Instruments - Additional Information (Details)
- R102.htmFinancial Risk Management and Financial Instruments - Summary of Liquidity Position in Terms of Available Cash and Cash Equivalents and Short Term Investments (Details)
101010 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Liquidity Position in Terms of Available Cash and Cash Equivalents and Short Term Investments (Details)
- R103.htmFinancial Risk Management and Financial Instruments - Summary of Immediate Impact on Net Loss Before Tax (Details)
101020 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Immediate Impact on Net Loss Before Tax (Details)
- R104.htmFinancial Risk Management and Financial Instruments - Summary of Notional Principal of the Foreign Currency Exchange Contracts by Hedged Line Item in Statement of Operations (Details)
101030 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Notional Principal of the Foreign Currency Exchange Contracts by Hedged Line Item in Statement of Operations (Details)
- R105.htmFinancial Risk Management and Financial Instruments - Summary of Major Security Type, Financial Assets and Liabilities that are Measured at Fair Value on Recurring Basis and Category Using Fair Value Hierarchy (Details)
101040 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Major Security Type, Financial Assets and Liabilities that are Measured at Fair Value on Recurring Basis and Category Using Fair Value Hierarchy (Details)
- R106.htmFinancial Risk Management and Financial Instruments - Summary of Changes in Long Term Investments (Details)
101050 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Changes in Long Term Investments (Details)
- R107.htmFinancial Risk Management and Financial Instruments - Summary of Weightings Applied to Valuation Method (Details)
101060 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Weightings Applied to Valuation Method (Details)
- R108.htmFinancial Risk Management and Financial Instruments - Summary of PWERM Valuations (Details)
101070 - Disclosure - Financial Risk Management and Financial Instruments - Summary of PWERM Valuations (Details)
- R109.htmFinancial Risk Management and Financial Instruments - Summary of Key Assumptions Used to Estimate Fair Value of Ordinary Shares and Contingent Options Using PWERM (Details)
101080 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Key Assumptions Used to Estimate Fair Value of Ordinary Shares and Contingent Options Using PWERM (Details)
- R110.htmFinancial Risk Management and Financial Instruments - Summary of Changes in Contingent Options Liability (Details)
101090 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Changes in Contingent Options Liability (Details)
- R111.htmFinancial Risk Management and Financial Instruments - Summary of Assumption Used to Estimate Fair Value of Warrants (Details)
101100 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Assumption Used to Estimate Fair Value of Warrants (Details)
- R112.htmFinancial Risk Management and Financial Instruments - Summary of Changes in Warrants Liability (Details)
101110 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Changes in Warrants Liability (Details)
- R113.htmFinancial Risk Management and Financial Instruments - Summary of Changes in Convertible Notes (Details)
101120 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Changes in Convertible Notes (Details)
- R114.htmCommitments and Contingencies - Schedule of Future Minimum Lease Payments Under Non-cancellable Operating Leases (Details)
101130 - Disclosure - Commitments and Contingencies - Schedule of Future Minimum Lease Payments Under Non-cancellable Operating Leases (Details)
- R115.htmCommitments and Contingencies - Additional Information (Details)
101140 - Disclosure - Commitments and Contingencies - Additional Information (Details)
- R116.htmCommitments and Contingencies - Schedule of Minimum Royalty Payments Associated With License Agreements (Details)
101150 - Disclosure - Commitments and Contingencies - Schedule of Minimum Royalty Payments Associated With License Agreements (Details)
- R117.htmRelated Party Transaction - Summary of Related Party Transactions (Details)
101160 - Disclosure - Related Party Transaction - Summary of Related Party Transactions (Details)
- R118.htmRelated Party Transactions - Additional Information (Details)
101170 - Disclosure - Related Party Transactions - Additional Information (Details)
- R119.htmGroup Information - Summary of Company's Principal Subsidiaries (Details)
101180 - Disclosure - Group Information - Summary of Company's Principal Subsidiaries (Details)
- R120.htmEvents After the Reporting Period - Additional Information (Details)
101190 - Disclosure - Events After the Reporting Period - Additional Information (Details)