Spotify Technology S.A.

100000 - Document - Document and Entity Information

100010 - Statement - Consolidated statement of operations

100020 - Statement - Consolidated statement of comprehensive (loss)/ income

100030 - Statement - Consolidated statement of financial position

100040 - Statement - Consolidated statement of changes in equity/(deficit)

100050 - Statement - Consolidated statement of cash flows

100060 - Disclosure - Corporate information

100070 - Disclosure - Summary of significant accounting policies

100080 - Disclosure - Critical accounting estimates and judgments

100090 - Disclosure - Revenue recognition

100100 - Disclosure - Business combinations

100110 - Disclosure - Segment information

100120 - Disclosure - Personnel expenses

100130 - Disclosure - Auditor remuneration

100140 - Disclosure - Finance income and costs

100150 - Disclosure - Income tax

100160 - Disclosure - Loss per share

100170 - Disclosure - Leases

100180 - Disclosure - Property and equipment

100190 - Disclosure - Goodwill and intangible assets

100200 - Disclosure - Restricted cash and other non-current assets

100210 - Disclosure - Trade and other receivables

100220 - Disclosure - Issued Share Capital and Other Reserves

100230 - Disclosure - Share-based Payments

100240 - Disclosure - Convertible notes and borrowings

100250 - Disclosure - Trade and other payables

100260 - Disclosure - Accrued expenses and other liabilities

100270 - Disclosure - Provisions

100280 - Disclosure - Financial Risk Management and Financial Instruments

100290 - Disclosure - Commitments and contingencies

100300 - Disclosure - Related party transactions

100310 - Disclosure - Group information

100320 - Disclosure - Events after the reporting period

100330 - Disclosure - Summary of significant accounting policies (Policies)

100340 - Disclosure - Segment information (Tables)

100350 - Disclosure - Personnel expenses (Tables)

100360 - Disclosure - Auditor remuneration (Tables)

100370 - Disclosure - Finance income and costs (Tables)

100380 - Disclosure - Income tax (Tables)

100390 - Disclosure - Loss per share (Tables)

100400 - Disclosure - Leases (Tables)

100410 - Disclosure - Property and equipment (Tables)

100420 - Disclosure - Goodwill and intangible assets (Tables)

100430 - Disclosure - Restricted cash and other non-current assets (Tables)

100440 - Disclosure - Trade and Other Receivables (Tables)

100450 - Disclosure - Issued Share Capital and Other Reserves (Tables)

100460 - Disclosure - Share-based Payments (Tables)

100470 - Disclosure - Trade and other payables (Tables)

100480 - Disclosure - Accrued expenses and other liabilities (Tables)

100490 - Disclosure - Provisions (Tables)

100500 - Disclosure - Financial Risk Management and Financial Instruments (Tables)

100510 - Disclosure - Commitments and contingencies (Tables)

100520 - Disclosure - Related party transactions (Tables)

100530 - Disclosure - Group information (Tables)

100540 - Disclosure - Summary of Significant Accounting Policies - Additional Information (Details)

100550 - Disclosure - Revenue Recognition - Additional Information (Detail)

100560 - Disclosure - Business Combinations - Additional Information (Details)

100570 - Disclosure - Segment Information - Additional Information (Details)

100580 - Disclosure - Segment Information - Summary of Key Financial Performance Measures of Segments Including Revenue, Cost of Revenue, and Gross Profit (Details)

100590 - Disclosure - Segment Information - Summary of Reconciliation Between Reportable Segment Gross Profit and Loss to Consolidated Loss Before Tax (Details)

100600 - Disclosure - Segment Information - Summary of Revenue by Geographic Area (Details)

100610 - Disclosure - Segment Information - Summary of Non-current Asset by Geographic Area (Details)

100620 - Disclosure - Personnel Expenses - Summary of Personnel Expense (Detail)

100630 - Disclosure - Auditor Remuneration - Summary of Auditor Remuneration (Details)

100640 - Disclosure - Finance Income and Costs - Summary of Finance Income and Cost (Details)

100650 - Disclosure - Income Tax - Summary of Income Tax Expense (Benefit) (Details)

100660 - Disclosure - Income Tax - Additional Information (Details)

100670 - Disclosure - Income Tax - Summary of Reconciliation Between Reported Tax Expense and Theoretical Tax Expense Loss Before Taxes (Details)

100680 - Disclosure - Income Tax - Schedule of Major Components of Deferred Tax Assets and Liabilities (Details)

100690 - Disclosure - Income Tax - Summary of Reconciliation of Net Deferred Tax (Details)

100700 - Disclosure - Income Tax - Summary of Deferred Tax Reconciliation to Balance Sheet (Details)

100710 - Disclosure - Income Tax - Summary of Deferred Tax Assets Unrecognized (Details)

100720 - Disclosure - Income Tax - Schedule of Tax Loss Carry-forwards Expected To Expire (Details)

100730 - Disclosure - Loss Per Share - Summary of Computation of Loss Per Share (Details)

100740 - Disclosure - Loss Per Share - Summary of Anti-dilutive Securities (Details)

100750 - Disclosure - Leases - Summary of Reconciliation of Lease Liabilities Related to Lease Commitments (Details)

100770 - Disclosure - Leases - Additional Information (Details)

100780 - Disclosure - Leases - Summary of Roll-forward of Lease Right-of-use Assets (Details)

100790 - Disclosure - Leases - Summary of Maturity Analysis of Lease Liabilities (Details)

100800 - Disclosure - Leases - Summary of Maturity Analysis of Lease Liabilities (Parenthetical) (Details)

100810 - Disclosure - Property and Equipment - Summary of Property and Equipment (Detail)

100820 - Disclosure - Property and Equipment - Additional Information (Detail)

100830 - Disclosure - Goodwill and Intangible Assets - Summary of Goodwill and Intangible Assets (Detail)

100840 - Disclosure - Goodwill and Intangible Assets - Additional Information (Details)

100850 - Disclosure - Goodwill and Intangible Assets - Schedule of Carrying Amount of Goodwill Allocated to Each of the Operating Segments (Details)

100860 - Disclosure - Restricted Cash and Other Non-current Assets - Summary of Restricted Cash and Other Non-current Assets (Details)

100870 - Disclosure - Trade and Other Receivables - Summary of Trade and Other Receivables (Details)

100880 - Disclosure - Trade and Other Receivables - Summary of Aging of Group's Net Trade Receivables (Details)

100890 - Disclosure - Trade and Other Receivables - Summary of Movements in Group's Allowance for Expected Credit Losses (Details)

100900 - Disclosure - Issued Share Capital and Other Reserves - Additional Information (Details)

100910 - Disclosure - Issued Share Capital and Other Reserves - Summary of Other Reserves (Details)

100920 - Disclosure - Share-based Payments - Additional Information (Details)

100930 - Disclosure - Share-based Payments - Schedule of Activities in RSUs, RSAs and Other Contingently Issuable Shares Outstanding and Related Information (Details)

100940 - Disclosure - Share-based Payments - Schedule of Activity in Stock Options Outstanding and Related Information (Details)

100950 - Disclosure - Share-based Payments - Summary of Stock Options Outstanding (Detail)

100960 - Disclosure - Share-based Payments - Summary of Stock Options Outstanding (Parenthetical) (Detail)

100970 - Disclosure - Share-based Payments - Summary of Black-Scholes Option-Pricing Models (Details)

100980 - Disclosure - Share-based Payments - Summary of Impact of Changes on Stock Options Expense for Options Granted (Details)

100990 - Disclosure - Share-based Payments - Summary of Expense Recognized in Consolidated Statement of Operations for Employee Share Based Payments (Details)

101000 - Disclosure - Convertible Notes and Borrowings - Additional Information (Details)

101010 - Disclosure - Trade and Other Payables - Summary of Trade and Other Payables (Details)

101020 - Disclosure - Trade and Other Payables - Additional Information (Details)

101030 - Disclosure - Accrued Expenses and Other Liabilities - Summary of Accrued Expenses and Other Liabilities (Details)

101040 - Disclosure - Accrued Expenses and Other Liabilities - Additional Information (Details)

101050 - Disclosure - Provisions - Summary of Changes in Groups Provisions (Details)

101060 - Disclosure - Provisions - Additional Information (Details)

101070 - Disclosure - Financial Risk Management and Financial Instruments - Additional Information (Details)

101080 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Liquidity Position in Terms of Available Cash and Cash Equivalents and Short Term Investments (Details)

101090 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Immediate Impact on Net Loss Before Tax (Details)

101100 - 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)

101110 - 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)

101120 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Changes in Investment in TME (Details)

101130 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Weightings Applied to Valuation Method (Details)

101140 - Disclosure - Financial Risk Management and Financial Instruments - Summary of PWERM Valuations (Details)

101150 - 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)

101160 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Assumption Used to Estimate Fair Value of Warrants (Details)

101170 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Changes in Warrants Liability (Details)

101180 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Changes in Contingent Consideration Liability (Details)

101190 - Disclosure - Financial Risk Management and Financial Instruments - Summary of Changes in Convertible Notes (Details)

101200 - Disclosure - Commitments and Contingencies - Schedule of Future Minimum Lease Payments Under Non-cancellable Operating Leases (Details)

101210 - Disclosure - Commitments and Contingencies - Additional Information (Details)

101220 - Disclosure - Commitments and Contingencies - Schedule of Minimum Guarantees Relating to Service, Majority Relate to Minimum Royalty Payments Associated with License Agreements for the use of Licensed Content (Details)

101230 - Disclosure - Related Party Transaction - Summary of Related Party Transactions (Details)

101240 - Disclosure - Related Party Transactions - Additional Information (Details)

101250 - Disclosure - Group Information - Summary of Company's Principal Subsidiaries (Details)

101260 - Disclosure - Events After the Reporting Period - Additional Information (Details)