DBV Technologies S.A. | CIK:0001613780 | 3

  • Filed: 3/16/2018
  • Entity registrant name: DBV Technologies S.A. (CIK: 0001613780)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1613780/000119312518085953/0001193125-18-085953-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1613780/000119312518085953/dbvt-20171231.xml
  • XBRL Cloud Viewer: Click to open XBRL Cloud Viewer
  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001613780
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    • ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

    3.6 Share Capital

    Common shares are classified under Shareholders’ Equity in the Consolidated Statements of Financial Position. The costs of share capital transactions that are directly attributable to the issue of new shares or options are recorded in the Financial Statements in Shareholders’ Equity as a deduction from the revenue from the issue, net of tax.