SEQUANS COMMUNICATIONS | CIK:0001383395 | 3

  • Filed: 4/12/2018
  • Entity registrant name: SEQUANS COMMUNICATIONS (CIK: 0001383395)
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    • ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory

    The useful lives most commonly used are the following:
    Machinery and equipment
      
    3 to 5 years
    Building and leasehold improvements
      
    Lesser of 6 years or the life of the lease
    Computer equipment
      
    3 years
    Furniture and office equipment
      
    5 years
    Property, plant and equipment include:
     
     
    Leasehold
    improvements
     
    Plant and
    equipment
     
    IT and office
    equipment
     
    Total
     
     
    (in thousands)
    Cost:
     
     
     
     
     
     
     
     
    At January 1, 2015
     
    $
    1,313

     
    $
    23,522

     
    $
    4,300

     
    $
    29,135

    Additions
     
    —

     
    1,713

     
    85

     
    1,798

    Disposals
     
    —

     
    (4
    )
     
    (1
    )
     
    (5
    )
    Exchange difference
     
    (14
    )
     
    (64
    )
     
    (19
    )
     
    (97
    )
    At December 31, 2015
     
    1,299

     
    25,167

     
    4,365

     
    30,831

    Additions
     
    34

     
    2,549

     
    78

     
    2,661

    Disposals
     
    —

     
    (345
    )
     
    (643
    )
     
    (988
    )
    Exchange difference
     
    (30
    )
     
    (221
    )
     
    (51
    )
     
    (302
    )
    At December 31, 2016
     
    1,303

     
    27,150

     
    3,749

     
    32,202

    Additions
     
    9

     
    2,979

     
    58

     
    3,046

    Disposals
     
    (87
    )
     
    (4,327
    )
     
    (81
    )
     
    (4,495
    )
    Exchange difference
     
    17

     
    111

     
    35

     
    163

    At December 31, 2017
     
    $
    1,242

     
    $
    25,913

     
    $
    3,761

     
    $
    30,916

    Depreciation and impairment:
     
     
     
     
     
     
     
     
    At January 1, 2015
     
    375

     
    16,103

     
    3,914

     
    20,392

    Depreciation charge for the year
     
    208

     
    2,904

     
    296

     
    3,408

    Disposals
     
    —

     
    (1
    )
     
    (1
    )
     
    (2
    )
    Exchange difference
     
    (5
    )
     
    (40
    )
     
    (38
    )
     
    (83
    )
    At December 31, 2015
     
    578

     
    18,966

     
    4,171

     
    23,715

    Depreciation charge for the year
     
    214

     
    2,678

     
    189

     
    3,081

    Disposals
     
    —

     
    (346
    )
     
    (641
    )
     
    (987
    )
    Exchange difference
     
    (9
    )
     
    (140
    )
     
    (117
    )
     
    (266
    )
    At December 31, 2016
     
    783

     
    21,158

     
    3,602

     
    25,543

    Depreciation charge for the year
     
    226

     
    2,405

     
    129

     
    2,760

    Disposals
     
    (87
    )
     
    (4,327
    )
     
    (81
    )
     
    (4,495
    )
    Reclassification
     
    275

     
    326

     
    (601
    )
     
    —

    Exchange difference
     
    16

     
    60

     
    40

     
    116

    At December 31, 2017
     
    $
    1,213

     
    $
    19,622

     
    $
    3,089

     
    $
    23,924

    At January 1, 2015
     
    $
    938

     
    $
    7,419

     
    $
    386

     
    $
    8,743

    At December 31, 2015
     
    721

     
    6,201

     
    194

     
    7,116

    At December 31, 2016
     
    520

     
    5,992

     
    147

     
    6,659

    At December 31, 2017
     
    $
    29

     
    $
    6,291

     
    $
    672

     
    $
    6,992