Arrival (ARVLF) 6-K/A 15 Aug 22 2021 FY Current report (foreign) (amended) Financial data

Cover Page

Cover Page	12 Months Ended
	Dec. 31, 2021
Cover [Abstract]
Document Type	6-K/A
Entity Registrant Name	Arrival
Amendment Description	We are filing this report on Form 6-K to recast our financial information and certain related disclosures for the three years ended December 31, 2021, which were included in our annual report on Form 20-F for the fiscal year ended December 31, 2021, filed with the Securities and Exchange Commission (the "SEC") on April 27, 2022 (as amended, the "2021 Form 20-F"), in order to reflect that we changed our reporting currency from Euro to U.S. dollar ("USD"). We previously announced on May 10, 2022 that effective the first quarter of 2022, we were changing our reporting currency from Euro to USD.This report does not, and does not purport to, recast the information in any other part of the 2021 Form 20-F not updated herein or update any other information in the 2021 Form 20-F to reflect any events that have occurred after its filing. References in this report to our consolidated financial statements and/or operating and financial review and prospects shall be deemed to refer to our recast consolidated financial statements and related notes and our updated operating and financial review and prospects that are also included in this form 6-K. The exhibits filed herewith as Exhibit 99.1 and 99.2 speak as of the filing date of 2021 Form 20-F and do not purport to reflect events occurring after the original filing date of 2021 Form 20-F. INCORPORATION BY REFERENCEThis report on Form 6-K shall be deemed to be incorporated by reference in each of the Registration Statement on Form F-3 (File no. 333-254885), the Registration Statement on Form F-3 (File no. 333-266472), the Registration Statement on Form S-8 (File no. 333-257101) and the Registration Statement on Form S-8 (File no. 333-259673) of Arrival and to be a part thereof from the date on which this report is filed, to the extent not superseded by documents or reports subsequently filed or furnished.EXHIBITS
Amendment Flag	true
Document Fiscal Year Focus	2021
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Central Index Key	0001835059

Consolidated statement of profi

Consolidated statement of profit or (loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Profit or loss [abstract]
Administrative expenses	$ (171,030)	$ (86,178)	$ (35,142)
Research and development expenses	(57,080)	(20,585)	(12,481)
Impairment expense	(24,514)	(449)	(5,566)
Listing expense	(1,188,335)	0	0
Other income	1,830	2,709	2,892
Other expenses	0	(7,861)	(7,736)
Operating loss	(1,439,129)	(112,364)	(58,033)
Finance income	174,801	3,100	57
Finance cost	(32,538)	(6,604)	(3,622)
Net finance income/(expense)	142,263	(3,504)	(3,565)
Loss before tax	(1,296,866)	(115,868)	(61,598)
Tax (expense)/income	(7,515)	20,421	7,757
Loss for the year	(1,304,381)	(95,447)	(53,841)
Attributable to:
Owners of the Company	$ (1,304,381)	$ (95,447)	$ (53,841)
Earnings per share
Basic earnings per share (in usd per share)	$ (2.26)	$ (0.18)	$ (0.11)
Diluted earnings per share (in usd per share)	$ (2.26)	$ (0.18)	$ (0.11)

Consolidated Statement of other

Consolidated Statement of other comprehensive (loss)/Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of comprehensive income [abstract]
Loss for the year	$ (1,304,381)	$ (95,447)	$ (53,841)
Items that may be reclassified subsequently to the consolidated statement of profit or (loss)
Exchange differences on translating foreign operations	257,096	16,490	572
Total other comprehensive (loss)/income	257,096	16,490	572
Owners of the Company	$ (1,047,285)	$ (78,957)	$ (53,269)

Consolidated statement of finan

Consolidated statement of financial position - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Non-Current Assets
Property, plant and equipment	$ 271,607,000	$ 138,317,000
Intangible assets and goodwill	414,674,000	210,723,000
Deferred tax asset	2,171,000	1,392,000
Prepayments	23,384,000	0
Trade and other receivables	40,916,000	13,235,000
Total Non-Current Assets	752,752,000	363,667,000
Current Assets
Inventory	22,977,000	14,504,000
Loans to executives	0	5,207,000
Trade and other receivables	45,312,000	63,104,000
Prepayments	48,118,000	23,262,000
Cash and cash equivalents	900,606,000	82,314,000
Total Current Assets	1,017,013,000	188,391,000
TOTAL ASSETS	1,769,765,000	552,058,000
Capital and reserves
Share capital	74,046,000	274,126,000
Share premium	5,844,397,000	331,718,000
Other reserves	(3,095,804,000)	79,888,000
Accumulated deficit	(1,597,061,000)	(292,680,000)
Total Equity	1,225,578,000	393,052,000
Non-Current Liabilities
Deferred tax liability	7,465,000	3,375,000
Warrants	3,611,000	0
Loans and borrowings	451,525,000	107,870,000
Total Non-Current Liabilities	462,601,000	111,245,000
Current Liabilities
Current tax liabilities	358,000	615,000
Loans and borrowings	14,258,000	5,221,000
Trade and other payables	66,970,000	41,925,000
Total Current Liabilities	81,586,000	47,761,000
TOTAL EQUITY AND LIABILITIES	$ 1,769,765,000	$ 552,058,000

Consolidated statement of chang

Consolidated statement of changes in equity - USD ($) $ in Thousands	Total	Increase (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial application	Opening balance after adjustment, cumulative effect at date of initial application	Share capital	Share capital Opening balance after adjustment, cumulative effect at date of initial application	Share premium	Share premium Opening balance after adjustment, cumulative effect at date of initial application	Accumulated deficit	Accumulated deficit Increase (decrease) due to changes in accounting policy required by IFRSs, cumulative effect at date of initial application	Accumulated deficit Opening balance after adjustment, cumulative effect at date of initial application	Other reserves		Other reserves Opening balance after adjustment, cumulative effect at date of initial application	[1]
Beginning balance at Dec. 31, 2018	$ 62,090	$ (502)	$ 61,588	$ 20	$ 20	$ 138,054	$ 138,054	$ (78,435)	$ (502)	$ (78,937)	$ 2,451	[1]	$ 2,451
Loss for the year	(53,841)							(53,841)
Other comprehensive income	572										572	[1]
Transactions with shareholders	8,319			20		138,054		(132,778)			3,023	[1]
Issuance of share capital	279,126			8,206		270,920
Conversion of share premium to share capital	0			252,071		(252,071)
Business combination under common control	(63,613)							(63,613)
Ending balance at Dec. 31, 2019	223,832			260,297		156,903		(196,391)			3,023	[1]
Loss for the year	(95,447)							(95,447)
Other comprehensive income	16,490										16,490	[1]
Transactions with shareholders	144,875			260,297		156,903		(291,838)			19,513	[1]
Issuance of share capital	188,644			13,829		174,815
Restrictive Share Plan to employees	31,990										31,990	[1]
Equity-settled share-based payments	28,385										28,385	[1]
Allocation of treasure shares to employees											49,856
Impact from conversion of share capital from EUR to USD											275,669
Business combination under common control	(842)							(842)
Ending balance at Dec. 31, 2020	393,052			274,126		331,718		(292,680)			79,888	[1]
Loss for the year	(1,304,381)							(1,304,381)
Other comprehensive income	(18,573)										(18,573)	[1]
Other comprehensive income	257,096
Transactions with shareholders	(929,902)			274,126		331,718		(1,597,061)			61,315	[1]
Issuance of share capital as consideration for the merger with CIIG	1,591,090			8,543		711,625					870,922	[1]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival	0			(211,064)		4,602,685					(4,391,621)	[1]
Issuance of share capital	335,636			4,199		331,437
Initial share capital of Arrival	35			35
Reduction of capital of Arrival	0			(35)							35	[1]
Exercise of warrants into shares	223,267			1,694		139,149					82,424	[1]
Equity-settled share-based payments	5,189										5,189	[1]
Treasury shares	(1,203)										(1,203)	[1]
Allocation of treasure shares to employees	1,466										1,466	[1]
Impact from conversion of share capital from EUR to USD	0			(3,452)		(272,217)					275,669
Ending balance at Dec. 31, 2021	$ 1,225,578			$ 74,046		$ 5,844,397		$ (1,597,061)			$ (3,095,804)	[1]
[1]Other reserves comprise of foreign currency translation, share base payments reserves relating to Arrival Share Option Plan 2020 (“SOP”), Restricted Share Plan (“RSP”) and Restricted Stock Unit (“RSU”) and equity reserves which are not distributable (see note 13B).

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash flows used in operating activities
Loss for the year	$ (1,304,381,000)	$ (95,447,000)	$ (53,841,000)
Adjustments for:
Depreciation/Amortization	24,337,000	11,071,000	5,340,000
Impairment losses and write -offs	39,378,000	456,000	5,566,000
Net unrealized foreign exchange differences	(4,628,000)	47,000	118,000
Net finance expense	(3,000)	2,500,000	2,826,000
Change in fair value of warrants	(122,299,000)	0	0
Listing expense	1,168,515,000	0	0
Change in fair value of embedded derivatives	(33,900,000)	0	0
Fair value movement on employee loans including fair value charge for the new employee loans issued on September 30, 2021	6,038,000	0	0
Reversal of difference between fair value and nominal value of loans repaid	(1,906,000)	0	0
Employee share scheme	2,668,000	10,697,000	0
Profit on disposal of fixed assets	462,000	0	(607,000)
Profit from the modification of lease	(1,298,000)	(1,189,000)	(72,000)
Deferred taxes	3,277,000	1,859,000	(73,000)
Tax income	4,238,000	(22,278,000)	(7,684,000)
Cash flows used in operations before working capital changes	(219,502,000)	(92,284,000)	(48,427,000)
(Increase) in trade and other receivables	(76,964,000)	(5,213,000)	(5,377,000)
Increase in trade and other payables	28,149,000	11,167,000	10,430,000
(Increase) of inventory	(12,345,000)	(7,100,000)	(3,821,000)
Cash flows used in operations	(280,662,000)	(93,430,000)	(47,195,000)
Income tax and other taxes received	7,548,000	4,712,000	7,806,000
Interest received	106,000	27,000	57,000
Net cash used in operating activities	(273,008,000)	(88,691,000)	(39,332,000)
Cash flows from investing activities
Acquisition of intangible assets	(213,745,000)	(92,585,000)	(43,081,000)
Acquisition of property, plant and equipment	(77,523,000)	(11,339,000)	(6,777,000)
Grants received	334,000	1,224,000	945,000
Prepayments for tangible and intangible assets	(21,952,000)	(19,900,000)	(5,199,000)
Cash received on acquisition of entities, net of consideration paid	0	130,000	544,000
Proceeds from the sale of fixed assets	327,000	7,000	0
Loans granted to employees	(186,000)	0	0
Proceeds from loans to employees	161,000	0	(549,000)
Net cash used in investing activities	(312,584,000)	(122,463,000)	(54,117,000)
Cash flows from financing activities
Cash received from merger with CIIG	(631,297,000)	0	0
Issuance of shares to warrant holders	140,599,000	0	0
Cash paid for redemption of public warrants	7,000	0	0
Proceed from the issuance of new shares	335,636,000	0	0
Proceeds from the issuance of convertible notes net of cost	309,550,000	0	0
Issuance of Preferred A shares	0	188,576,000	111,900,000
Proceeds from exercise of employee share option plan	1,383,000	0	0
Contribution of Kinetik to the share premium of the Company without the issuance of any shares	0	0	91,560,000
Proceeds from borrowings	0	14,182,000	0
Repayment of borrowings	0	(14,182,000)	0
Repayment of interest	(322,000)	(59,000)	0
Repayment of lease liabilities	(12,927,000)	(7,679,000)	(3,680,000)
Net cash from financing activities	1,405,209,000	180,838,000	199,780,000
Net increase/(decrease) in cash and cash equivalents	819,617,000	(30,316,000)	106,331,000
Cash and cash equivalents at January 1	82,314,000	108,575,000	1,206,000
Effects of movements in exchange rates on cash held	(1,325,000)	4,055,000	1,038,000
Cash and cash equivalents at December 31	$ 900,606,000	$ 82,314,000	$ 108,575,000

INCORPORATION AND PRINCIPAL ACT

INCORPORATION AND PRINCIPAL ACTIVITIES	12 Months Ended
	Dec. 31, 2021
General Information About Financial Statements [Abstract]
INCORPORATION AND PRINCIPAL ACTIVITIES	INCORPORATION AND PRINCIPAL ACTIVITIES General Arrival (the “Company” or the “Group” if together with its subsidiaries, previously named Arrival Group S.A.) was incorporated in Luxembourg on October 27, 2020 as a Société Anonyme for an unlimited period. The Company has its registered address at 60A, rue des Bruyères, L-1274 Howald, Luxembourg and is registered at the Luxembourg Commercial Register under number R.C.S Luxembourg n° B248209. The Company is a subsidiary of Kinetik S.à r.l. (“Kinetik”), a company with a registered address at 60A, rue des Bruyères, L-1274 Howald, Luxembourg and is registered at the Luxembourg Commercial Register under number R.C.S Luxembourg n° 191311, which is the majority shareholder of the Group. The largest group in which the results of the Company are consolidated is that headed by Kinetik. Principal activities The Group’s principal activity is the research & development (“R&D”) and design of electric commercial vehicles, electric vehicle components, robotic manufacturing processes for electric vehicles and associated software. The Group’s main operations are in the United Kingdom, United States and Russia. The Merger On November 18, 2020 the Company entered into a business combination agreement (Merger agreement) with CIIG Merger Corp. (“CIIG”) for the transfer of the shareholding in CIIG to Arrival. CIIG was a Delaware special purpose acquisition company founded in 2019 for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses. CIIG’s units, Class A common stock and warrants traded on the NASDAQ prior to its merger with Arrival. In line with the terms of the arrangement, on conclusion of the transaction, on March 24, 2021, the Shareholders of CIIG exchanged their shareholding in CIIG for new shares issued in Arrival where one share in CIIG would be exchanged for one share in Arrival. As a result of this transaction, all the shareholding in CIIG is transferred to Arrival and CIIG is merged with Arrival, with Arrival being the resultant entity listed on NASDAQ. Arrival trades under ticker symbol “ARVL”. The transaction was accounted for as a reverse merger in accordance with the International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). Refer to note 22 for accounting for reverse merger with CIIG. Under this method of accounting, Arrival is treated as the “acquirer” company. This determination was primarily based on Arrival comprising the ongoing operations of the newly merger Group, Arrival’s majority senior management comprising the senior management of the Company, and the CIIG Merger Corp pre-combination shareholders have a minority interest. As described in note 8, the shareholders of CIIG Merger Corp. have contributed their shares of the company to Arrival in exchange for shares in the Company on March 24, 2021.

BASIS OF PREPARATION

BASIS OF PREPARATION	12 Months Ended
	Dec. 31, 2021
Basis of preparation [abstract]
BASIS OF PREPARATION	BASIS OF PREPARATION The Group’s financial year is from January 1 to December 31, which is also the annual closing date of the individual entities’ financial statements which have been incorporated into the Group’s consolidated financial statements. Arrival Luxembourg S.à r.l. was the parent entity of the Group until March 23, 2021. On that date, the shareholders of the company exchanged their shares for shares in Arrival (see note 13). As a result of the reorganization, Arrival became the parent company of Arrival Luxembourg S.à r.l., the operating company as of March 23, 2021. As noted above, the transaction with CIIG was accounted for as a reverse merger. In accordance with IFRS 2 for reverse merger, the consolidated financial statements of the Group presented as of December 31, 2021 are a continuation of those of Arrival Luxembourg S.à r.l. consolidated financial statements which were prepared in accordance with the IFRS as issued by IASB for the immediately preceding financial year and activity prior to the transaction date is presented, being that of Arrival Luxembourg S.à r.l.. The net assets (predominantly cash & cash equivalents) acquired from CIIG at the transaction date are included only from the date of merger. Statement of compliance The consolidated financial statements of the Company have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB). These consolidated financial statements were approved and authorized for issue by the Board of Directors (the “Board”) on April 27, 2022 and as recasted to USD within this filing were approved and authorized by the Board of Directors on August 12, 2022. Basis of measurement The consolidated financial statements have been prepared under the historical cost basis. Going concern The consolidated financial statements have been prepared on a going concern basis. In determining the appropriate basis of preparation for the consolidated financial statements for the year ended December 31, 2021, 2020 and 2019, Management is required to consider whether the Group will be able to operate within the level of available cash and funding for the foreseeable future, being a period of at least 12 months following the approval of the consolidated financial statements. Arrival is a company with an extremely limited operating history, it has incurred losses in the operation of its business related to research and development activities since its inception and has generated no revenue to date. As Arrival attempts to transition from research and development activities to commercial production and sales, it is difficult to forecast Arrival’s future cashflows. The estimated costs and timelines that Arrival has developed to reach full scale commercial production are subject to inherent risks and uncertainties involved in the transition from a start-up company focused on research and development activities to the large-scale manufacture and sale of vehicles. There can be no assurance that Arrival’s estimates related to the costs and timing necessary to complete design and engineering of its EVs and to tool its microfactories will prove accurate. For example, the tooling required within Arrival’s microfactories may be more expensive to produce than predicted, or have a shorter lifespan, resulting in additional replacement and maintenance costs, particularly relating to composite panel tooling, which could impact on Arrival’s results of operations and financial condition. Similarly, Arrival may experience higher raw material waste in the composite process than it expects, resulting in higher operating costs and hampering its ability to be profitable. In 2021, subsequent to the equity increase and issuance of convertible notes which occurred on November 23, 2021, raising funds of USD 646,036,000, the Group has revised its near term and long term business plan, updating planning assumptions for the latest understanding of the cost of completing research and development activities, working capital, capital expenditure, operating expenditure, average selling price, bills of materials and revenues. A further strategic review has been finalised and approved with a focus on commencement of production in the second half of 2022. As of December 31, 2021 the Group had cash in hand of USD 900,606,000. Management has prepared a base plan that demonstrates that this cash on hand is sufficient to fund the business through the launch of Arrival's first two microfactories and the first revenue generation in 2022 and to operate the business thereafter to the point of net cash generation in mid 2023 without additional funding. The Board has considered the Group’s cash flow forecasts for the period to April 2023 being the period assessed for going concern purposes together with reasonably plausible downside scenarios reflecting the Group’s early stage of development and production and the uncertainties, as noted above, that may result in delays to production milestones or lower order levels. In particular the Board has considered a 12 month deferral of revenues, no production and no additional funding during the period under assessment. Under all scenarios the Group has sufficient cash to meet its needs. Going concern (continued) Whilst Arrival has sufficient funds to execute its near term business plan, including starting production in 2022 for its first two vehicles, Bus and Van. Management does plan to raise additional capital to execute its long-term business plans, including the deployment of additional microfactories and vehicle platforms. Arrival cannot be certain that additional funds will be available to it on favourable terms when required, or at all. As described in the subsequent events note 28 on February 24, 2022, Russia launched an invasion of Ukraine, as a result of which, various jurisdictions have implemented and continue to implement coordinated sanctions and export-control measures against Russia and Belarus. Whilst Arrival employees have experienced travel disruptions between Russia and the rest of the world and Arrival has expended time and resources in relocating employees and data from Russia to other jurisdictions, Management do not consider this situation to have any material impact on the Group’s activities or cashflows for the purpose of the going concern assessment. The Board is satisfied that the Group has sufficient funds to continue to be able to realize its assets and discharge its liabilities as they fall due for a period of at least 12 months from the date of approval of the financial statements and therefore it is appropriate that the financial statements have been prepared on a going concern basis. Functional and presentation currency On January 1, 2022 the Group changed its reporting currency from Euro to US dollars in order to provide users of our financial statements with greater transparency of company performance. Given that a significant amount of group transactions are in USD we believe this is more reflective of the economic environment across the group. In accordance with IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors, this change in presentational currency was applied retrospectively and accordingly, prior year financial statements have been restated. Financial information included in the consolidated financial statements for years ended 31 December 2021 and 2020 have been restated in US dollars as follows: • assets and liabilities in non-US denominated currencies were translated into US dollars at the rate of exchange ruling at the relevant balance sheet date; • non-US dollar income statements and cash flows were translated into US dollars at average rates of exchange for the relevant period; • share capital, share premium and all other equity items were translated at the historical rates prevailing on the date of each relevant transaction; • non-US dollar capital transactions including the listing expenses were translated into US dollars at the historical rates prevailing on the date of each relevant transaction; and • the cumulative foreign exchange translation reserve has been restated on the basis that the Group has reported in US dollars since incorporation. In preparing these financial statements, the exchange rates used in respect of the Euro (€) are: Closing rate December 31 Average rate for the year ended December 31 Country ISO Code 2021 2020 2021 2020 Europe EUR 1.131610 1.227100 1.183269 1.147000 These consolidated financial statements were approved and authorized for re-issue, solely to reflect the change in presentation currency, by the Board of Directors (the “Board”) on August 12, 2022. The consolidated financial statements are presented in USD rounded to the nearest thousand, unless otherwise stated. For each entity within the Group the functional currency is determined as the currency of the primary economic environment in which the entity operates. The functional currency of Arrival is the USD. Although the share capital of the Company is denominated currently in EUR, management believes that the primary economic environment that Arrival operates in has changed to USD. This change is based on the considerations that the Company is currently a holding Company which does not generate any sales and consequently does not incur any cost of sales, but the Company obtained new financing through an equity increase and the issuance of convertible notes which require regular interest payments to be made in USD. Therefore, management concluded that the functional currency should change from EUR to USD. The change of the functional currency from EUR to USD did not have a material impact and occurred on November 23, 2021. The Company presents the consolidated financial statements for the year ending December 31, 2021, in USD. One of Arrival`s subsidiaries, namely Arrival Luxembourg S.à r.l, has also changed its functional currency from EUR to USD in the current year. This change was applied for the same reasons as for the Parent company as Arrival Luxembourg S.à r.l has received additional financing from Arrival through transactions which were denominated in USD as well. Adoption of new and revised International Financial Reporting Standards The following Standards, Amendments to Standards and Interpretations have been issued and adopted by the Group as of the effective date. Effective date New standards or amendments January 1, 2021 IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 – Interest Rate Benchmark Reform – Phase 2 All other new standards and the amendments listed above did not have any impact on the amounts recognized in prior periods and have not materially affected the current consolidated financial statements. The following Standards, Amendments to Standards and Interpretations have been issued but are not effective for the year ended December 31, 2021: Effective date New standards or amendments January 1, 2022 Onerous Contracts – Cost of Fulfilling a Contract (Amendments to IAS 37) January 1, 2022 Annual Improvements to IFRS Standards 2018-2020 January 1, 2022 Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16) January 1, 2022 Reference to the Conceptual Framework (Amendments to IFRS 3) January 1, 2023 IAS 1 – Classification of Liabilities as Current or Non-Current January 1, 2023 Disclosure of Accounting Policy (Amendments to IAS 1 and IFRS Practice Statement 2) January 1, 2023 Definition of Accounting Estimate (Amendments to IAS 8) January 1, 2023 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12) Available for optional adoption/effective date deferred indefinitely IFRS 10 and IAS 28 – Sale or Contribution of Assets between Investor and its Associate or Joint Venture Management is in the process of evaluating the impact of the standards on the financial statements.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
List Of Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	SIGNIFICANT ACCOUNTING POLICIES Basis of consolidation The above-mentioned new standards, amendments and interpretations are not expected to have a significant impact on the consolidated financial statements. a) Subsidiary companies Subsidiaries are all the entities controlled by the Group. Control exists where the Group is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. The existence and effect of potential voting rights that are currently exercisable or convertible are considered when assessing whether the Group controls another entity. The Group also assesses the existence of control when it does not hold more than 50% of the voting rights but is able to govern the financial and operating policies by virtue of de-facto control. De-facto control may arise in circumstances where the size of the Group’s voting rights relative to the size and dispersion of other shareholders participation, give to the Group the power to govern the financial and operating policies of an entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are de-consolidated from the date that control ceases. b) Business combinations The Group accounts for business combinations using the acquisition method when control is transferred to the Group. The consideration transferred for the acquisition of a subsidiary is the fair value of the assets transferred, the liabilities assumed and the equity interests issued by the Group. Acquisition-related costs are expensed in the consolidated statement of profit or (loss) and other comprehensive (loss)/income as incurred. If the business combination is achieved in stages, the fair value at the acquisition date of the interest previously held by the Group is valued again at fair value at the acquisition date through consolidated statement of profit or (loss). Any contingent consideration to be transferred by the Group is recognized at fair value at the acquisition date. Subsequent changes to the fair value of the contingent consideration that is considered as an asset or liability is recognized in accordance with IFRS 9 either in the consolidated statement of profit or (loss) or as a change to the consolidated statement of other comprehensive (loss)/income. Contingent consideration classified as equity is not remeasured and its subsequent settlement is recognized in equity. Goodwill is measured as the excess of the sum of the consideration transferred and the fair value of the amount of any non-controlling interests in the acquiree, over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. If the consideration price is lower than the fair value of the net assets of subsidiaries acquired, the excess is recognized in consolidated statement of profit or (loss) and other comprehensive (loss)/income. Business combinations involving entities under common control are recognized as follows: all assets and liabilities are recorded at book value and the difference between the cost of investment and net equity of the entity acquired is recorded as an equity transaction in the statement of changes in equity. A list of the subsidiary companies of the Group are: The Group Country of Participation in share Principal activity and status 2021 2020 % % Arrival Ltd UK 100 100 R&D Arrival Robotics Ltd (previously named TRA Robotics Ltd) UK 100 100 R&D The Group Country of Participation in share Principal activity and status 2021 2020 % % Arrival R Ltd (previously named Roborace Ltd) UK 100 100 R&D Arrival Jet Ltd UK 100 100 R&D Roborace Ltd UK 100 100 R&D Arrival Automotive UK Ltd UK 100 100 Manufacturing Arrival Solutions UK Ltd UK 100 100 Services Arrival Mobility Ltd UK 100 100 Services Arrival Vault UK Ltd UK 100 100 Services Arrival Elements B.V. NL 100 100 Distributor Arrival USA Inc (previously named Roborace Inc) US 100 100 R&D Arrival Automotive USA Inc US 100 100 Manufacturing Arrival Vault Inc (previously named ARSNL Merger Sub Inc) US 100 — Holding Roborace Inc US 100 100 R&D Arrival Solutions USA Inc US 100 100 Services Arrival Automotive PTE Ltd SGP 100 100 Acquisition and holding of participating interests Arrival RUS LLC (previously named Arrival Software LLC) RUS 100 100 R&D Arrival Robotics LLC (previously named TRA Robotics LLC) RUS — 100 Disposed – July 5, 2021 Arrival Germany GmbH GER 100 100 R&D Arrival Automotive Germany GmbH GER 100 100 Manufacturing Arrival Solutions Germany GmbH (previously named Cybernation Germany GmbH) GER 100 100 Services Arrival Israel Ltd IL 100 100 R&D Arrival LT UAB LT 100 100 R&D Arrival (previously named Arrival Group S.A.) LUX — 100 Holding Arrival Luxembourg S.à r.l LUX 100 — Holding Arrival Automotive ES S.L. ES 100 — Manufacturing Arrival Lab ES S.L. ES 100 — R&D Arrival Automotive (Mauritius) Ltd MUR 100 — Manufacturing Arrival International MUR 100 — Share service centre Arrival Automotive EV Parts Procurement (Shanghai) CNY 100 — Manufacturing Arrival Elements AU Pty Ltd AUD 100 — Distributor Arrival Automotive AU Pty Ltd AUD 100 — Manufacturing Arrival Automotive India Private Ltd INR 100 — Manufacturing Arrival India Private Ltd INR 100 — R&D Arrival Elements MX MNX 100 — Distributor c) Transactions eliminated at consolidation Intercompany balances and any recognized gains and losses or income and expenses arising from intercompany transactions are eliminated during the preparation of the consolidated financial statements. Unrealized gains arising from transactions with associate companies are eliminated to the extent of the Group’s interest in the net assets of the associate company. Unrealized losses are eliminated in the same way, but only to the extent that there is no evidence for impairmen t. Foreign currencies 1. Foreign currency transactions Transactions in foreign currencies are initially translated to the functional currency using the exchange rate of the day of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated to the functional currency of the Company at the exchange rate at the reporting date. Non-monetary assets and liabilities that are measured at fair value in a foreign currency are translated into the functional currency at the exchange rate when the fair value was determined. Non-monetary items that are measured based on historical cost in a foreign currency are translated at the exchange rate at the date of the transaction. Foreign currency differences are generally recognized in consolidated statement of profit or (loss) and other comprehensive (loss)/income. 2. Foreign operations The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated into US Dollar at the exchange rates at the reporting date. The income and expenses of foreign operations are translated into US Dollar at the average rate of the year. Foreign currency differences are recognized in Other Comprehensive Income (“OCI”) and accumulated in the translation reserve, except to the extent that the translation difference is allocated to Non-Controlling Interest (“NCI”). When a foreign operation is disposed of in its entirety or partially such control, significant influence or joint control is lost, the cumulative amount in the translation reserve related to that foreign operation is reclassified to consolidated statement of profit or (loss) and other comprehensive (loss)/income. as part of the gain or loss on disposal. If the Group disposes of part of its interest in a subsidiary but retains control, then the relevant proportion of the cumulative amount is reattributed to NCI. When the Group disposes of only part of an associate or joint venture while retaining significant influence or joint control, the relevant proportion of the cumulative amount is reclassified to consolidated statement of profit or (loss) and other comprehensive (loss)/income. Foreign exchange gains and losses are presented on a net basis in the consolidated financial statements. The rates applied to convert the foreign operations into USD are presented in note 4. If the settlement of a monetary item receivable from or payable to a foreign operation is neither planned nor likely to occur in the foreseeable future, the foreign currency differences arising from such items form part of the net investment in the foreign operation. Accordingly, such differences are recognized in OCI and accumulated in the translation reserve. Property, plant and equipment Each class of property, plant and equipment is carried at historical cost less, where applicable, any accumulated depreciation and impairment. Historical cost includes expenditures that are directly attributable to the acquisition of the items. The depreciation rates for property, plant and equipment are as follows: Depreciation method Depreciation Rate Plant and machinery Straight line 20 % Factory equipment Straight line 10 % Furniture & Fittings Straight line 20 % Computer equipment Straight line 33 % Motor vehicles Straight line 20 % At the end of each annual reporting period, the depreciation method, useful life and residual value of each asset is reviewed. Any revisions are accounted for prospectively as a change in estimate. When an asset is disposed, the gain or loss is calculated by comparing proceeds received with its carrying amount and is taken to consolidated statement of profit or (loss). Assets that have been acquired but are not ready for use as intended by management are not depreciated. Leasehold improvements under construction are also not depreciated. Leasehold improvements that are available for use are depreciated over the shorter of their useful economic life and the duration of the lease. The right-of-use assets for leases is depreciated over the shorter of their useful economic life and the duration of the lease. Depreciation is presented in administration expenses. Depreciation of assets used in the development of products is capitalized (see note 20C). Intangible fixed assets and goodwill Intangible fixed assets are valued at their purchase price and consist of directly attributable costs of development of integrated technology and prototypes for the vehicles including costs incurred towards the testing of the vehicle, less accumulated amortization and accumulated impairment losses. Where factors, such as technological advancement or changes in market price, indicate that the residual value or useful life have changed, the residual value, useful life or amortization rate are amended prospectively to reflect the new circumstances. The assets are reviewed for impairment if the above factors indicate that the asset may be impaired. Expenditure on research activities is recognized in the consolidated statement of profit or (loss) as an expense as incurred. Intangible assets under development involve design for, construction or testing of the production of a new or substantially improved products or processes. The expenditure recognized includes the cost of materials, direct labor, directly attributable overheads and borrowing costs. Development costs are capitalized when the criteria of IAS 38 are met. To meet the recognition criteria of IAS 38, the Group has to demonstrate the following : (1) the technical feasibility of completing the intangible asset so that it will be available for use or sale; (2) the intention to complete the intangible asset and use or sell it; (3) the ability to use or sell the intangible asset; (4) how the intangible asset will generate probable future economic benefits; (5) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and (6) the ability to measure reliably the expenditure attributable to the intangible asset during its development. Other development expenditures that do not meet the criteria of capitalization of IAS 38 are recognized in the consolidated statement of profit or (loss) as an expense as incurred. There will be no amortization until the asset is completed. Capitalized development expenditures are stated at cost less accumulated impairment losses. Intangible assets are amortized as follows: Amortization method Amortization Rate Trademarks and Patents Straight line 3-10 years Software Straight line 33.33% or over the period which any licenses cover The amortization of intangible assets is presented in administration expenses. Goodwill is P1Y amortized. In a business combination, goodwill represents the excess of the consideration paid over the fair value of the net identifiable assets, liabilities and contingent liabilities of the entity acquired. Goodwill is stated at cost, less accumulated impairment losses. Goodwill and intangible impairment testing is performed annually or more frequently if events or changes in circumstances indicate possible impairment. The carrying amount of goodwill and intangibles are compared with the recoverable amount which is the higher of the value in use and the fair value less cost to sell. Borrowing costs Borrowing costs are interest and other costs that an entity incurs in connection with the borrowing of funds and such costs are generally expensed as incurred. If such borrowing costs are directly attributable to the acquisition, construction or production of a qualifying asset, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, the borrowing cost form part of the cost of that asset and are capitalized as part of the respective asset`s acquisition or production cost. When funds are borrowed for general purpose but used to obtain a qualifying asset, the Company determines the amount of borrowing costs eligible for capitalization by applying a capitalization rate to the expenditures on that asset. The capitalization rate is the weighted average of the borrowing costs applicable to all borrowings that were outstanding during the period. Trade and other receivables Trade and other receivables without significant financing components are initially measured at the transaction price. Other receivables which have significant financing components, are initially measured at fair value plus transaction costs that are directly attributable to the acquisition or issue. The amount of ECL allowance for trade and other receivables represents the difference between the carrying amount and the recoverable amount, which is equal to the present value of the estimated cash flow. Amounts receivable in more than one year are presented in non-current assets and they are measured at amortized cost. Financial Assets The Group classifies its financial assets as assets measured at amortized cost. Financial assets measured at amortized cost are held under the business model that is aimed at collecting contractual cash flows. The cash flows of the financial assets relate solely to payments of the principal and interest on the principal amount. Financial assets recognized at amortized cost are initially measured at fair value less costs that are directly attributable to the acquisition or issue of the financial asset. Subsequently they are adjusted to the payments received and the cumulative amortization of any difference between the original amount and the amount repayable at maturity, using the effective interest method over the term of the financial asset. Interest income from these financial assets is included in finance income. When there is a difference between the fair value and the amount of the transaction at initial recognition, this difference is recognized in finance income or expenses in the consolidated statement of profit or (loss). Measurement of fair value The Group has an established control framework with respect to the measurement of fair values. This includes a valuation team that has overall responsibility for overseeing all significant fair value measurements, including Level 3 fair values, and reports directly to the Chief Financial Officer. The valuation team regularly reviews significant unobservable inputs and valuation adjustments. If third party information, such as broker quotes or pricing services, is used to measure fair values, then the valuation team assesses the evidence obtained from the third parties to support the conclusion that these valuations meet the requirements of the Standards, including the level in the fair value hierarchy in which the valuations should be classified. Significant valuation issues are reported to the those charged with Governance. When measuring the fair value of an asset or a liability, the Group uses observable market data as far as possible. Fair values are categorised into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows: • Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities. • Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). • Level 3: inputs for the assets or liabilities that are not based on observable market data (unobservable inputs). If the inputs used to measure the fair value of an asset or a liability fall into different levels of the fair value hierarchy, then the fair value measurement is categorised in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. Inventories Inventories are measured at the lower of cost and net realizable value. Cost of inventory is determined using the first-in first-out basis and is net of any rebates and discounts received. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs to make the sale. At the reporting date inventory is written down through an obsolescence provision if necessary. When such provision is recognized it is presented as expense in the consolidated statement of profit or (loss). Cash and cash equivalents and Cash flow statement Cash and cash equivalents, for the purpose of preparing the statement of cash flows, comprise cash in hand and at banks and short-term deposits expiring not more than three months after the acquisition date. Long term deposits are presented on the Balance Sheet as trade and other receivables, as these deposits are not liquid investments. For the purposes of preparing the statement of cash flows, transactions occurred within such long-term deposits appear within cash flows used in operations. Impairment of non-financial assets The carrying amount of the Group’s assets are reviewed at each reporting date to determine whether there is any indication of impairment in the value of the assets. If such indication exists, the asset’s recoverable amount is estimated. The recoverable amount of an asset is determined as the higher of its net selling price in an arm’s length transaction and the present value of the estimated future cash flows from the continued use of the asset and its sale at the end of its useful life. When the recoverable amount of an asset is lower than its carrying amount, the difference is recognized as an expense in the Consolidated statement of profit or (loss) of the year. The recoverable amount is the higher of its fair value less costs of disposal and its value in use. Arrival determines the recoverable amount as fair value less costs of disposal and compares this with the carrying amount of the respective cash generating unit or the respective asset. The fair value less costs of disposal is measured by discounting future cash flows using a risk-adjusted discount rate. Future cash flows are estimated on the basis of our business plan, adjusted for certain market assumptions which have a detailed planning horizon of seven years. Periods not included in the detailed planning horizon are taken into account by determining their residual value. If the carrying amount exceeds the recoverable amount an impairment loss is recognized. The calculation of the value in use and the fair value less costs of disposal is most sensitive to changes in the following assumptions: (1) Expected future cash flows (2) The risk-adjusted discount rate (3) The terminal growth rate. At each reporting date an assessment is made to determine whether there is any indication that impairment losses recognized in earlier periods no longer exist. In this case a reversal of the previously recognized impairment loss is recognized but only up to a maximum of the amortized historical cost in the current period. Impairment losses on goodwill are not reversed. Impairment of financial assets IFRS 9 requires that a valuation allowance for expected credit losses (“expected loss model”) is recognized for all financial assets measured at amortized cost or at fair value through other comprehensive income. The valuation allowance for the expected credit losses (“ECL”) is recognized upon initial recognition of the financial assets, and at each reporting date the valuation allowance for the ECL is reassessed and adjusted if a material change has occurred. In this case the instruments updated future fair value is discounted using its effective interest rate which was determined at the instruments initial recognition. The difference between the loans previous carrying amount and its updated present value is recognized through profit or loss. The Group considers a wide range of information when assessing credit risk and measuring expected credit losses, including past events and current conditions, but also reasonable and supportable forecasts that affect the expected collectability of the future cash flows of the instrument. Based on the instruments expected credit quality, it must be differentiated between the following three conditions. Stage 1 financial assets are those which credit quality has not deteriorated significantly since initial recognition or that have a low credit risk. Stage 2 financial assets are those that have deteriorated significantly in credit quality since initial recognition and whose credit risk is not low. Stage 3 covers financial assets for which objective evidence of impairment are present at the reporting date. For all assets within the first category (Stage 1) “12-month expected credit losses” are recognized. For all assets within the second category we recognize “lifetime expected credit losses”. Measurement of the expected credit losses is determined by a probability-weighted estimate of credit losses over the expected life of the financial instrument. Instruments within the scope of these requirements include loans that were granted to some employees in connection with Arrival`s Restricted Share Plan (RSP). For estimating the expected credit loss for such loans, the standard requires usage of forward-looking estimates which are subjective in nature. We have obtained the valuation inputs and determined the fair value and the expected credit losses for the RSP loans with the help of a professional third-party valuation expert. More information about such loans (RSP loans) can be found in the section “Trade and other receivables”. Share capital Ordinary shares and preferred A shares are classified as equity. Incremental costs directly attributable to the issue of ordinary shares and share options which vest immediately are recognized as a deduction from equity, net of any tax effects. Share premium is the difference between the fair value of the consideration receivable for the issue of shares and the nominal value of the shares. Treasury Shares are ordinary outstanding shares that are held by the issuing company. When such ordinary shares are subsequently reissued any consideration received is included in equity attributable to the owners of the Company. Trade and other payables Trade and other payables are initially recognized at their fair value and subsequently measured at amortized cost. Trade and other payables are classified as current liabilities unless the Group has the right, unconditionally, to postpone the repayment of the liabilities for at least twelve months after the reporting date. Interest income and expense Interest income and expense are recognized within `finance income’ and `finance expense’ in Consolidated statement of profit or (loss) using the effective interest rate method. The effective interest method is a method of calculating the amortized cost of a financial asset or financial liability and of allocating the interest income or interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts throughout the expected life of the financial instrument, or a shorter period where appropriate, to the net carrying amount of the financial asset or financial liability. When calculating the effective interest rate, the Group estimates cash flows considering all contractual terms of the financial instrument (for example, prepayment options) but does not consider future credit losses. The calculation includes all paid or received between parties to the contract that are an integral part of the effective interest rate, transaction costs and all other premiums or discounts. Government grants The Group recognizes an unconditional government grant relating to development in the consolidated statement of profit or (loss) by deducting the grant from the related expense when the grant becomes receivable. Government grants which become receivable and relate directly to capital expenditure are credited to fixed assets (assets under construction). The Group considers that a grant becomes receivable when it is reasonably certain that the amount will be received. Leases 1. Definition of a lease The Group assesses whether a contract is or contains a lease based on the definition of a lease under IFRS 16. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the Group uses the definition of a lease in IFRS 16. 2. Leased assets At commencement or on modification of a contract that contains a lease component, the Group allocates the consideration in the contract to each lease component on the basis of its relative prices. However, for the leases of property the Group has elected not to separate non‐lease components and account for the lease and non‐lease components as a single lease component. The Group recognizes a right‐of‐use asset and a lease liability at the lease commencement date. The right‐of‐use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, less any lease incentives received. The right‐of‐use asset is subsequently depreciated using the straight‐line method from the commencement date to the end of the lease term, unless the lease transfers ownership of the underlying asset to the Group by the end of the lease term or the cost of the right‐of‐use asset reflects that the Group will exercise a purchase option. In that case, the right‐of‐use asset will be depreciated over the useful life of the underlying asset, which is determined on the same basis as those of property and equipment. In addition, the right‐of‐use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted at the discount rate implicit in the lease if that rate can be readily determined, otherwise the lease’s incremental borrowing rate is used. The Group in 2019 determined its incremental borrowing rate by obtaining interest rates from various external financing sources and made certain adjustments to reflect the terms of the lease and type of the asset leased. For 2020 and 2021, in the absence of external borrowing and Group’s credit risk, the Group has calculated its incremental borrowing rate based on property yields adjusted for economic environment and duration of the leases. Lease payments included in the measurement of the lease liability comprise the following: • fixed payments, including in-substance fixed payments, less any lease incentives receivable; and • amounts expected to be payable under a residual value guarantee. The lease liability is measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, if there is a change in the Group’s estimate of the amount expected to be payable under a residual value guarantee, if the Group changes its assessment of whether it will exercise a purchase, extension or termination option or if there is a revised in-substance fixed lease payment. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right‐of‐use asset or is recorded in the Consolidated statement of profit or (loss) if the carrying amount of the right‐of‐use asset has been reduced to zero. 3. Short-term leases and leases of low-value assets The Group has elected not to recognize right-of-use assets and lease liabilities for leases of low-value assets and short-term leases. The Group recognizes the lease payments associated with these leases as an expense on a straight-line basis over the lease term. Share-based payments Share-based compensation benefits are provided to employees via the Arrival Share Option Plan (“SOP”), Restricted Stock Unit (“RSU”) and Arrival Restricted Share Plan (“RSP”). Share-based payment arrangements in which the Company receives goods or services as consideration for its own equity instruments are accounted for as equity-settled share-based payment transactions. The grant date fair value of share-based payments awards granted to employees is recognized as an employee expense or it is capitalized as part of the development cost, with a corresponding increase in equity, over the vesting period. For awards that are vested on grant date, the services received are recognized in full, with a corresponding increase in equity. The fair value of the awards granted is measured using an option valuation model, taking into account the terms and conditions upon which the awards were granted. The amount recognized as an expense is adjusted to reflect the revised estimated number of awards for which the related service and non-market vesting conditions are expected to be met, such that the amount ultimately recognized is based on the number of awards that do meet the related service and non-market performance conditions at the vesting date. For share-based payment awards with non-vesting and market conditions, the grant date fair value of the share-based payment is measured to reflect such conditions and there is no true-up for differences between expected and actual outcomes. Derivative financial instruments Derivative financial instruments are measured at fair value on the basis of published market prices if such are available for the respective instrument. If there is no quoted price on an active market, other appropriate valuation methods are applied. Appropriate valuation methods take all factors into account that independent, knowledgeable market participants would consider in arriving at a price and that constitute recognized, established economic models for calculating the price of financial instruments. If the Arrival group enters into a hedging relationship and if all the requirements for hedge accounting would be satisfied, the derivatives for hedging would be classified as “derivative financial instruments as an effective part of a hedging relationship”. As of December 31, 2021, none of the Group entities had entered into any derivative financial instrument to hedge market risks. Derivatives that do not meet the criteria for hedge accounting are presented in the category “at fair value through profit or loss”. Changes in fair value are then recognized directly in the Consolidated statement of profit or (loss). Arrival entered into derivative

RISK MANAGEMENT AND CONTROL OVE

RISK MANAGEMENT AND CONTROL OVER FINANCIAL REPORTING	12 Months Ended
	Dec. 31, 2021
RISK MANAGEMENT AND CONTROL OVER FINANCIAL REPORTING [Abstract]
RISK MANAGEMENT AND CONTROL OVER FINANCIAL REPORTING	RISK MANAGEMENT AND CONTROL OVER FINANCIAL REPORTING Our risk management policy stems from a philosophy of pursuing sustainable growth and creating economic value by managing acceptable risks and opportunities appropriately while avoiding inappropriate risks. As risk management is an integral part of how we plan and execute our business strategies, our risk management policy is set by the Board. We consider risk management to be an integral part of effective management and internal control. The Company strives for effective risk management to safeguard the assets of the Company and to proactively support the Company’s strategic and compliance initiatives. The goal of our risk management efforts is to help the Company operate more effectively in a dynamic environment by providing a framework for a systematic approach to risk management and exploring opportunities which bear an acceptable level of risk. While the overall risk management policy is set by the Board, the management teams of our individual organizational units are required to implement risk management programs that are tailored to their specific requirements and responsibilities, while being consistent with the overall policy. The Board regularly discusses the operational and financial results as well as the related inherent risks. Our risk management process covers in particular strategic, operational, legal, and compliance aspects as well as capital management and financial risks. Non-financial risk management Strategic risks are those risks that are most consequential to the organization’s ability to execute its strategies and achieve its business objectives. Strategic risk management serves to identify, assess and manage the risks inherent in the Group’s business strategy and includes taking swift action when some of those risks materialize. As strategic risks are those that potentially have the most impact on an organizations ability to achieve its business objectives, strategic risk assessments merit the time and attention of executive management and are therefore performed periodically by the Board for the Arrival Group as a whole as well as on individual company level. Operational risk is the risk of direct or indirect loss arising from a wide variety of causes associated with the Group’s processes, personnel, technology and infrastructure, and from external factors other than financial risks such as those arising from natural disasters, legal and regulatory requirements and generally accepted standards of corporate behaviour. These risks arise from all the Group’s operations. It is the Company`s objective to effectively manage operational risks in a way to balance the threat of direct financial losses and possible reputational damages to the Group while avoiding control procedures that are too costly or restricting the initiative and creativity required to follow a successful development path. Legal risk, often defined as part of operational risk, includes the risk of financial or reputational loss resulting from any type of legal issue. It can be caused by a variety of factors like claims made against us, the failure to prepare a proper defense to a claim, a change in the law, or failure to take appropriate measures to protect our assets. We are managing our exposure to legal risk through implementing processes and controls for proper legal management like timely and efficient intellectual property registration to safeguard our assets or health and safety training for our employees in order to ensure their well being and to reduce the risks arising from compensation claims. Compliance risk is the risk of financial loss, including reputational damages, monetary fines and other penalties, which arises from non-compliance with the laws and regulations in the countries we operate. Our compliance risk management strategy is designed to minimize this risk and includes detailed written procedures which are incorporated in many of our processes, comprehensive training for our employees, as well supervision exercised by dedicated compliance personnel. The compliance policies, procedures and training materials are revisited on a regular basis in light of new internal processes or changing regulations. In order to ensure compliance with the various financial reporting requirements we have set up an accounting control system that is designed to ensure that all business transactions are timely and correctly accounted for and which ensures that reliable data on the Company’s financial situation is readily available. It ensures compliance with legal requirements, accounting standards and generally accepted accounting rules. By separating financial functions and through ongoing review, we ensure that potential errors are identified on a timely basis and accounting standards are complied with. Our internal control system is considered as an integral component of our overall risk management policy. The purpose of our internal control system for accounting and reporting is to ensure compliance with all legal stipulations applicable in the various countries we operate in and for reporting to the capital markets the strict adherence to International Financial Reporting Standards as issued by the IASB and the uniform application of such accounting standards throughout the entire Group. In addition, we perform regular assessments of material transactions and critical accounting estimates to help identify and minimize any risk with a direct influence on financial reporting. The consolidated financial statements and the financial statements of all material subsidiaries are subject to external audits which act as an independent check and monitoring mechanism of the accounting system and its output. We periodically monitor changes in accounting standards and obtain the advice of external financial and legal experts to reduce the risk of accounting misstatements in complex issues. As part of its evolution, the Company implements continuous improvements in its risk management and internal control systems. Risk due to COVID-19 pandemic The COVID-19 pandemic has created considerable macro-economic uncertainty for all sectors. The immediate risk to the Group is limited due to our ability, in general, to work remotely or to continue working on site in a controlled fashion for critical engineering work. Our Health and Safety team is continuously evaluating the situation as it evolves and adjusts our response accordingly when the risk profile changes. Furthermore, an analysis was made to assess the impact of COVID-19 on the most significant balance sheet items of our Group: a. Capitalized development costs - These assets are in relation to projects that will deliver value via electric vehicle production and services for these vehicles starting in 2022. We do not consider that there is any impairment we anticipate that demand for Arrival’s electric vehicles to be largely unimpacted by the pandemic. b. The Group’s right-of-use assets for leased property is not impacted by COVID-19 as we continue to plan to build micro-factories in these locations. As the activities of the Group has continued to grow over 2021 which required the Group to lease additional premises in UK, USA, Russia, Spain, Israel and Mauritius. As the real estate market has been impacted by COVID-19, this presented us with the opportunity to enter into lease agreements which are more favorable than initially budgeted. Financial Risk Management Financial risk comes from a single or a combination of different types of market-related factors associated with financial activities. This risk arises through a possible future change in one or more variables like interest rates, security prices, commodity prices, foreign exchange rates, index of prices or rates, a credit rating or credit index or from a change in some other financial or non-financial variables. Any variations in the cash flow, financial outcomes, and firm-value resulting from the influence of such market-related lead to financial risk. The Group’s activities expose it to a variety of financial risks and our financial risk management function focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Group’s financial position, financial performance, and on its cash flows. We closely monitor our exposure and regularly evaluate the opportunities of entering into derivative financial instruments to mitigate such risks. The Board has overall responsibility for the establishment and oversight of the Group’s risk management framework. The Group risk management policies are established to identify and analyze the risks faced by the Group, to set appropriate risk limits and controls and monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the Company’s activities. Operationally financial risk management is carried out predominantly by our central treasury department under the policies set by the Board. Its objective is to identify, evaluate, mitigate, and potentially hedge financial risks in close co-operation with the operating units in which such risks arise. For monitoring purposes the overall financial risk is further divided into liquidity, credit, and market risk (including interest rate risk and foreign currency risk) within the Arrival Group. This note presents information about our exposure to each of the financial risks and our objectives, policies and processes for measuring and managing such risks. Further quantitative disclosures are included in the respective subsections throughout the notes to the consolidated financial statements. Liquidity risk Liquidity risk is defined as the risk of incurring losses resulting from the inability to meet payment obligations in a timely manner when they become due or from being unable to do so at a sustainable cost. The Board has established an appropriate liquidity risk management framework for the management of the Group’s short, medium and long-term liquidity requirements. We manage our liquidity risk by obtaining sufficient funding in a timely manner, maintaining adequate reserves and by monitoring forecasted cash flows at regular intervals. In the financial years 2020 and 2021, the COVID-19 pandemic did not have any material adverse effects on the liquidity of the Arrival Group. During 2021, the Company has increased its liquidity position among others through an increase of its share capital and the issuance of convertible notes. Such transactions are explained in more detail in the respective parts of the notes. Credit risk Credit risk arises from the possibility that counterparties to transactions may default on their obligations, causing financial losses for the Group. We have adopted a policy of dealing only with creditworthy counterparties and consider obtaining sufficient collateral where appropriate, as a means of mitigating the risk of financial loss from defaults. Currently the credit risk arises mainly from cash and cash equivalents as well as from the loans that have been provided to employees as participants of the RSP. The credit risk arising from trade receivables is insignificant as production has not started yet. All material amounts of cash and cash equivalents are generally held with banks and other financial institutions which are rated as investment grade. Due to this fact and the short remaining maturities we believe that the credit risk pertaining to our cash and cash equivalents is low. No impairments on cash and cash equivalents were identified in the financial year 2021. In addition, management is monitoring the expected credit risk from the non-repayment of the loans that have been provided to employees as participants of the RSP. These loans are pledged over the shares of the Company and they mature in October 2027 and 2030. Management is closely monitoring all amounts due and takes actions where it is necessary to do so to mitigate its exposure to credit risk. Market risk Market risk is the risk that the fair value or cash flows of a financial instrument will fluctuate due to changes in market prices. Market risk reflects interest rate risk, currency risk and other price risks. As a result of our business and the global nature of our operations, Arrival is exposed primarily to the market risks from changes in interest rates and foreign currency exchange rates, while commodity price risks arise from procurement. As of December 31, 2021, none of the Group entities has entered into any derivative financial instrument to hedge such risks. The Group`s exposure to interest rate risk and foreign currency risk is continuously monitored by our risk management personnel and we regularly check the opportunities by weighing the costs and potential benefits of entering into a variety of derivative financial instruments to mitigate such risks. As of December 31, 2021, changes to interest rates will not have material impact on the Group. IFRS 7 requires a sensitivity analysis that shows the impact on income statement and on items recognized directly in other comprehensive income of hypothetical changes of exchange rates in respect of non-functional currency financial assets and liabilities held by the entities of the Group. For the purposes of the sensitivity analysis all other variables are held constant, although, in practice, market rates rarely change in isolation. Financial assets and liabilities held in the functional currency of the Groups’ subsidiaries, as well as non-financial assets and liabilities are not included in this analysis. The Group considers a 10% strengthening or weakening of the functional currency against the non-functional currency of its subsidiaries. The impact is calculated with the reference to the financial assets or liabilities held as at year end. The Group's subsidiaries are mainly exposed to currency risk from fluctuation of EUR against the function currency of the entities of the Group for 2021 and in EUR in 2020. The currency exposure to USD amounts to USD 53.7 million (2020: nil) and the exposure to EUR amounted to USD 1.6 million (2020: USD 8.1 million). All other currency impacts are not expected to be material to the Group. The following table shows the most relevant exchange rates against US Dollar that were used in the presentation of the consolidated financial statements: Closing rate December 31 Average rate for the year ended December 31 Country ISO Code 2021 2020 2021 2020 Australia AUD 0.725881 n.a. 0.751155 n.a. China CNY 0.156923 n.a. 0.155001 n.a. England GBP 1.349947 1.364960 1.375630 1.289690 Europe EUR 1.131610 1.227100 1.183269 1.147000 India INR 0.013436 n.a. 0.013532 n.a. Israel ILS 0.321935 0.311076 0.309246 0.292350 Mauritius MUR 0.022863 n.a. 0.024009 n.a. Mexico MXP 0.048736 n.a. 0.049317 n.a. Russia RUB 0.013363 0.013416 0.013567 0.013618 Singapore SGD 0.739551 0.756628 0.744369 0.726562 The fluctuation of foreign exchange rates resulted in a net foreign exchange gain amounting to USD 3,731,849 which was recognized within finance income (2020: net foreign exchange loss of USD (663,478) ) was recognized within finance costs). Capital Management The Board`s capital management objectives are to ensure the Group’s ability to continue as a going concern, to finance its long-term growth, and to achieve and maintain an optimal capital structure through a balanced mix of debt and equity considering the positive effects of the debt tax shield and the additional costs of financial distress that result from increased leverage. For the accomplishment of this objective the Group monitors various internal factors like the development of certain financial ratios over time and also considers external factors like changes in the competitive environment or in the overall economic conditions. As the Company is still in the development stage, the main focus currently rests with the start of production of our vehicle. Our capital budgeting process is subject to substantial review and governance. The Board approves all major capital plans, including those for key legal entities and businesses and such plans are reassessed and, if the need may be, adjusted periodically.

OPERATING SEGMENTS

OPERATING SEGMENTS	12 Months Ended
	Dec. 31, 2021
Operating Segments [Abstract]
OPERATING SEGMENTS	OPERATING SEGMENTS A. Reportable segment Information reported to the Group’s Board (the Chief Operating Decision Maker (CODM)) for the purposes of resource allocation and assessment of segment performance is focused on the research and development of the electric vehicles. The Group has setup entities that will operate in the manufacturing and distribution, however at this stage, the Board reviews all the financial information as a single segment: Automotive. B. Segment data The following is an analysis of the Group’s segment results for the reportable segment for the years ended 31 December 2021, 2020 and 2019: In thousands of USD Automotive Automotive Automotive 2021 2020 2019 Administrative expenses (171,030) (86,178) (35,142) Research and development expenses (57,080) (20,585) (12,481) Finance income 174,801 3,100 57 Finance cost (32,538) (6,604) (3,622) Loss for the year (1,304,381) (95,447) (53,841) Additions to PP&E and intangibles 406,298 187,208 114,103 The Company provides regularly to the Board, the measure of property, plant and equipment and intangible assets for the Automotive segment. The following table is breakdown of the segment’s balance sheet information for the years ended 31 December 2021 and 2020: In thousands of USD Automotive Automotive 2021 2020 Balance sheet information Property, plant and equipment 271,607 138,317 Intangible assets and goodwill 414,674 210,723 C. Geographical information The Automotive segment is managed on a worldwide basis and operates research and development primarily in the UK, the US, Germany, Lithuania, Russia and Israel. The manufacturing facilities are currently being built in the UK and the US. The geographic information analyzes the Group’s non-current assets by the Company’s country of domicile and other countries. Once revenue has been incurred it is envisaged to present it separately based on the geographic location of the subsidiary generating the revenue. The non-current assets correspond to property, plant and equipment as well as to intangible assets. In thousands of USD Automotive Automotive 2021 2020 Property, plant and equipment UK 202,077 96,134 US 47,818 30,744 Spain 12,453 — Russia 6,084 3,461 Others 3,175 7,978 Total 271,607 138,317 Intangible assets and goodwill UK 414,623 208,742 Others 51 1,981 Total 414,674 210,723

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2021
Property, plant and equipment [abstract]
PROPERTY, PLANT AND EQUIPMENT	PROPERTY, PLANT AND EQUIPMENT In thousands of USD Land and Plant and Furniture and Motor Assets under Construction 2 TOTAL Cost At January 1, 2021 114,999 31,848 6,984 738 6,310 160,879 Additions 99,129 19,291 1,913 428 53,549 174,310 Disposals (144) (1,095) (198) (8) — (1,445) Modification of lease 3 80 — — — — 80 Cancellation of leases 4 (4,243) — — — — (4,243) Transfers 933 3,520 — — (4,141) 312 Foreign exchange differences (3,376) (742) (101) (12) (590) (4,821) At December 31, 2021 207,378 52,822 8,598 1,146 55,128 325,072 Depreciation/impairment At January 1, 2021 (7,912) (12,665) (1,713) (272) — (22,562) Depreciation (15,549) (9,449) (1,583) (260) — (26,841) Impairment 5 (4,588) (2,733) (210) (219) (241) (7,991) Impairment reversal 1,045 — — — — 1,045 Cancellation of leases 849 — — — — 849 Disposals 144 995 141 4 — 1,284 Transfers — 147 (69) (78) — — Foreign exchange differences 455 244 41 11 — 751 At December 31, 2021 (25,556) (23,461) (3,393) (814) (241) (53,465) Net book Value At January 1, 2021 107,087 19,183 5,271 466 6,310 138,317 At December 31, 2021 181,822 29,361 5,205 332 54,887 271,607 In thousands of USD Land and Plant and Furniture and Motor Assets under Construction 2 TOTAL Cost At January 1, 2020 26,901 18,276 3,972 129 1,722 51,000 Additions 57,912 12,093 2,823 95 4,280 77,203 Disposals — (180) (264) — — (444) Modification of lease 3 28,108 — — — — 28,108 Additions through business combinations under common control — 160 150 450 — 760 Transfers (2,078) — — — — (2,078) Additions through business combinations 189 842 5 12 1,048 Foreign exchange differences 3,967 657 298 52 308 5,282 At December 31, 2020 114,999 31,848 6,984 738 6,310 160,879 Depreciation/impairment At January 1, 2020 (3,987) (6,723) (970) (60) — (11,740) Additions through business combinations under common control — (68) (27) (107) — (202) Depreciation (7,062) (5,716) (904) (83) — (13,765) Modification of lease 3 1,278 — — — — 1,278 Transfers 2,078 — — — — 2,078 Impairment — (29) — — — (29) Disposals — 180 259 — — 439 Foreign exchange differences (219) (309) (71) (22) — (621) At December 31, 2020 (7,912) (12,665) (1,713) (272) — (22,562) Net book Value At January 1, 2020 22,914 11,553 3,002 69 1,722 39,260 At December 31, 2020 107,087 19,183 5,271 466 6,310 138,317 1. Land and Building comprise cost of right-of-use assets of properties for USD 204,710,363 (2020: USD 107,330,865), accumulated depreciation for USD 22,682,728 (2020: USD 7,523,468) and accumulated impairment for USD 3,260,075 (2020: USD nil). 2. Assets under construction classified under property, plant and equipment are assets bought and/or lease hold improvements that are not ready for use. Additions to assets under construction include capitalized borrowing costs directly related to the building of the factories for USD 134,016 (2020: USD nil), calculated using a capitalization rate of 21%. 3. During 2020, the Group has entered a number of new leases and amended several existing agreements. The Group has entered into 4 lease agreements in the USA which have a right-of-use assets of USD 27,264,190. In addition, the Group has leased office and factory buildings in the UK of total right-of-use asset value of USD 28,311,401. Due to the growth the Group, we have renegotiated several of the existing lease agreements, which resulted in obtaining better terms and at the same time extent the period of the lease terms. The total modification of the lease amounted to USD 28,108,382 of cost and USD 1,277,758 of accumulated depreciation. In 2021, the Group entered into several lease agreements a total amount USD 88,313,447. These additions are related, mainly, to offices and workshop spaces in the UK for USD 71,901,364, to a workshop space in Spain for USD 13,587,608 and in Russia for USD 26,208,881. 4. Cancellation of leases relate to the cancellation of 3 leases in the UK, the net book value of the right-of-use assets cancelled amounted to USD 3,395,116 resulting in a gain of USD 1,297,784. 5. Impairment of right-of-use assets booked in 2021 relate mainly to right-of-use assets of leases in Germany under dispute for USD 2,158,506, to a workshop space in the US for USD 1,103,627 and to a lease in Israel for USD 854,051 being part of the fixed assets of the Charing Stations cash generating unit impaired. The impairment of right-of-use asset related to the workshop space in the US was reversed in the same year as the group assessed that the circumstances that initially led to booking the impairment do no longer exist at December 31, 2021. An impairment loss of USD 4,634,110 was recorded related to the property, plant and equipment of Charging Stations and Roborace cash generating units.

INTANGILE ASSETS AND GOODWILL

INTANGILE ASSETS AND GOODWILL	12 Months Ended
	Dec. 31, 2021
Intangible Assets [Abstract]
INTANGILE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL In thousands of USD Goodwill Assets under 1 Patent, trademarks Software TOTAL Cost At January 1, 2021 35 256,200 573 5,575 262,383 Additions — 225,885 — 6,103 231,988 Transfers — (311) — (385) (696) Disposals — (834) — (284) (1,118) Foreign exchange differences (3) (7,099) (5) (168) (7,275) At December 31, 2021 32 473,841 568 10,841 485,282 Amortization/impairment At January 1, 2021 (2) (49,058) (102) (2,498) (51,660) Amortization — — (73) (2,698) (2,771) Disposals — — — 276 276 Transfers — — — 385 385 Impairments — (17,243) (325) — (17,568) Foreign exchange differences — 653 6 71 730 At December 31, 2021 (2) (65,648) (494) (4,464) (70,608) Net book Value At January 1, 2021 33 207,142 471 3,077 210,723 At December 31, 2021 30 408,193 74 6,377 414,674 In thousands of USD Goodwill Assets under 1 Patent, trademarks Software TOTAL Cost At January 1, 2020 7 140,353 117 2,690 143,167 Additions 30 105,519 — 2,643 108,192 Additions through business combinations under common control — — 414 — 414 Additions through business combinations — — — 5 5 Transfers (4) — — — (4) Disposals — — — (11) (11) Foreign exchange differences 2 10,328 42 248 10,620 At December 31, 2020 35 256,200 573 5,575 262,383 In thousands of USD Goodwill Assets under 1 Patent, trademarks Software TOTAL Amortization/impairment At January 1, 2020 (7) (47,125) (19) (1,371) (48,522) Amortization (31) (1,024) (1,055) Additions through business combinations under common control — (44) — (44) Transfers 5 — — — 5 Disposals — — — 5 5 Impairment — (420) (420) Foreign exchange differences — (1,513) (8) (108) (1,629) At December 31, 2020 (2) (49,058) (102) (2,498) (51,660) Net book Value At January 1, 2020 — 93,228 98 1,319 94,645 At December 31, 2020 33 207,142 471 3,077 210,723 1. Assets under construction include all costs of projects that are in development phase. The projects under development relate to electric vehicles, electric vehicle components and software. Assets under construction include equipment, tolling and parts that have been acquired during which will be used for the development of Arrival's projects. The amount of these additions during the year amounted to USD 41,977,833 (2020: USD 18,175,106). Additions to assets under construction are net of grants and research and development tax incentives and grants of USD 16,602,818 (2020: USD 7,718,004). We record impairment losses on long-lived assets and internally developed intangibles, when events and circumstances indicate the assets may be impaired. In the fourth quarter, the company assessed that two projects were no longer considered core projects that we plan to complete. These assets were therefore impaired. An impairment loss of USD 16,126,960 was recorded related to the assets under development of these cash generating units. In addition to evaluating assets when a trigger for impairment occurs, Arrival performs annual impairment testing. The assumptions used in the impairment test represent management’s best estimate for the period under consideration. The estimate of the recoverable amount, for purposes of performing the annual impairment test for the cash generating units (“CGU”), was determined using a fair value less cost of disposal model for the year ended December 31, 2021. The Group has evaluated the Automotive cash generating unit ("AUTO CGU") based on this model. Fixed assets allocated to Charging Stations and Roborace have been fully impaired. In addition management has identified two leases that are not expected to generate future inflows and thus they have also been impaired, as well as leases that did not form part of the AUTO CGU which were also fully impaired. For further information on impairment testing please refer to note 3. Additions to assets under construction include capitalized borrowing costs directly related to the building of prototypes for USD 234,302 (2020: USD nil), calculated using a capitalization rate of 21%.

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	12 Months Ended
	Dec. 31, 2021
Business Combinations [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS A. Acquisition of a business On July 14, 2020, the Group acquired 100% of Arrival LT UAB (previously named Thor Motors UAB) for total consideration of USD 2,867 (EUR 2,500) satisfied in cash. Arrival LT UAB specializes in developing electric motors, inverters, gearboxes, as well as logistical and configuration services for batteries and it is believed that the addition of this entity and its workforce into our Group will strengthen further our R&D capabilities. The agreement for the acquisition was established at the beginning of January 2020. The operations of the company have been integrated with the rest of the Group on January 27, 2020, the date that management has determined the Group obtained control. The share purchase agreement was completed in July 2020 following an administrative delay due to COVID-19. The undertaking was into research and development and had no commercial operations. The Company had reported a loss of USD 240,870 for the period until acquisition date and have reported a profit of USD 1,438,338 (before intercompany eliminations) for the period ended December 31, 2020. a. The identifiable net assets acquired and liabilities recognized on acquisition were: In thousands of USD Note Property, plant and equipment 6 1,027 Intangible assets 7 4 Trade and other receivables 100 Cash and cash equivalent 66 Lease liabilities (172) Deferred tax (63) Trade and other payables (988) Total (26) b. Measurement of fair values Assets acquired Valuation technique -Property, plant and equipment Market comparison technique and cost technique was applied to all assets acquired. The valuation model considers market prices for similar items. c. Goodwill: In thousands of USD Consideration transferred 3 Fair value of identifiable net assets 27 Goodwill 30 The goodwill recognized on the acquisition of Arrival LT UAB was attributed to the employee know-how. B. Business combinations under common control During 2020, Arrival Luxembourg S.à r.l acquired 2 entities from the Kinetik Group. More specifically, on March 9, 2020, the Company acquired Arrival Solutions Germany GmbH for USD 28,640 satisfied in cash and on July 20, 2020 Roborace Inc. was acquired for USD 10,000 (equivalent EUR 8,700) satisfied in cash. On September 21, 2020 Roborace Ltd was contributed by Kinetik to the share premium account of Arrival Luxembourg S.à r.l. for USD 67,551 without the issuance of any shares. Roborace Ltd and Roborace Inc had cash balances of USD 65,306 and USD 44,237 respectively as at the date of acquisition. These entities have been consolidated in the 2020 consolidated financial statements as business combination of entities under common control as these entities were previously subsidiaries of Kinetik, the controlling party. The difference between the acquisition price and the net assets acquired is recognized in retained earnings. An amount of USD 841,733 was recognized in 2020 following the transactions that have occurred during the year. Similarly, in 2019 an amount of USD 63,612,611 was recognized in the retained earnings in 2019. The impact of these transactions on tangible and intangible assets is also shown separately in note 6 and 7. On April 11, 2019, the Arrival Luxembourg S.à r.l. entered into a Share Purchase Agreement with K Cybernation S.à r.l. for the acquisition of Arrival M Ltd for an amount of USD 3741902. In addition, on September 2, 2019, K Robolife S.à r.l. sold Arrival R Ltd to Arrival Ltd for an amount of USD 67,119,118 and Arrival USA Inc to Arrival Luxembourg S.à r.l. for an amount of USD 4,951,654.

TRADE AND OTHER RECEIVABLES

TRADE AND OTHER RECEIVABLES	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
TRADE AND OTHER RECEIVABLES	TRADE AND OTHER RECEIVABLES A. Non-Current trade and other receivables December 31, 2021 December 31, 2020 In thousands of USD Loans receivable 21,613 2,259 Call deposit 4,584 1,984 Cash Guarantees and deposits 14,663 8,992 Other 56 — Total 40,916 13,235 Non-current trade and other receivables are composed of financial assets classified as at amortized cost. The Group classifies its financial assets as at amortized cost if both of the following criteria are met: • The assets are held within a business model whose objective is to collect the contractual cash flows and • The contractual terms give rise to cash flows that are solely payments of principal and interest. (i) Loans receivable During October 2020, Arrival Group entities entered into multiple loan agreements with the Wider Group Employees and provided (a) interest free 12 months loans in an aggregate amount of USD 45,009,361 , (b) 10 years loans with an annual interest rate of 1.12% in an aggregate amount of USD 2,883,602 and (c) 10-year loans with an annual interest rate of 1.50% in an aggregate amount of USD 1,649,453 (d) interest free 10 years loans in an aggregate amount of USD 560,014 to the RSP participants to finance the purchase of ordinary shares in Arrival Luxembourg S.à r.l. This was a non-cash transaction. At initial recognition the loans have been measured at fair value of USD 32,236,100 (note 13B). The loans, as per the accounting policy of the group, are accounted for at amortized cost and the impact of the interest generated is presented in finance income as interest receivable (see note 21). The difference between the fair value and the nominal value of the loans has been recorded in the RSPs reserves. On September 30, 2021, the Group signed new loan agreements with some employees of the Group, in order to re-finance the RSP loans of the employees that were expiring in October 2021. Due to the refinancing, IFRS 9 requires derecognition of the carrying amount of the loans re-financed and to recognize the fair value of the new loans granted. The carrying amount the loans that has been derecognized amounted to USD 37,578,946. The fair value of the new loans granted amounted USD 33,287,041. The net impact amounted to USD 4,292,000 and it is presented in Finance cost (see note 21) . As of December 31, 2021, management decided to amend the terms of the loans maturing in October 2022 and to extend them to October 10, 2027. The loan extension has been approved by the Board of Directors on April 8, 2022. Accordingly, management has reassessed the expected redemption date for all loans and based on the updated redemption dates the BSMOPM yields a fair value of the loans maturing in October 2027 of USD 20,582,787 and a fair value for the loans maturing on October 10, 2030, of USD 2,347,153. The difference between the carrying amount of the loans expected to mature in 2027 and the fair value of this loans has been recorded as impairment of RSP for USD 13,117,000 loans and it is presented in the Finance cost (see note 21). The change in estimate of the repayment for the RSP loans maturing in 2030 has resulted in a charge to the consolidated statement of profit or (loss) for the period of an amount of USD 1,745,859. An analysis indicating the sensitivity of the loans fair value to a change in some key input factors can be found in the section regarding the “use of estimates and judgements” within page F-23. (ii) Call deposits The Call deposit is comprised of deposits the Group have made for facilities in the US and the Group does not have the right to withdraw the money. The Call deposits will be maintained and renewed as needed in order to comply with the terms of the lease agreements. (iii) Cash guarantees and deposits Cash guarantees and deposits are amounts that some companies of the Group have deposited in escrow accounts in order to obtain a lease and/or to obtain services provided by third parties. The cash guarantees match each lease duration. The leases expire between 2 to 15 years. B. Current trade and other receivables December 31, 2021 December 31, 2020 In thousands of USD R&D tax credits 14,847 26,135 VAT receivable 13,772 6,455 Other tax receivables 13,807 — Call deposit — 524 Deferred charges 1,116 53 Loans receivable 143 29,344 Impairment of other receivables (42) (7) Other receivables 1,669 600 Total 45,312 63,104

PREPAYMENTS

PREPAYMENTS	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
PREPAYMENTS	PREPAYMENTS In thousands of USD 2021 2020 Non-current assets Prepayments for inventories 23,384 — Prepayments 23,384 — Current assets Prepayments for tangibles 18,393 4,986 Prepayments for intangibles 9,246 16,074 Prepayment for inventories 14,768 — Other prepayments 5,711 2,202 Prepayments 48,118 23,262

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2021
Classes of current inventories [abstract]
INVENTORY	INVENTORY In thousands of USD December 31, 2021 December 31, 2020 Raw materials, consumables and others 24,642 14,504 Inventory write-downs (1,665) — Inventory 22,977 14,504 Movements in the inventory write-downs are as follows: In thousands of USD 2021 2020 2019 Inventory write-downs - opening balance — — — Charges to the statement of profit or (loss) 1,665 — — Deductions / Releases — — — Inventory write-downs - closing balance 1,665 — —

CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS	12 Months Ended
	Dec. 31, 2021
Cash and cash equivalents [abstract]
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS In thousands of USD December 31, 2021 December 31, 2020 Cash at bank 687,573 82,314 Short-term highly liquid investments 213,033 — Total 900,606 82,314

CAPITAL AND RESERVES

CAPITAL AND RESERVES	12 Months Ended
	Dec. 31, 2021
Disclosure of classes of share capital [abstract]
CAPITAL AND RESERVES	CAPITAL AND RESERVES Share capital and share premium Number of shares as of December 31, (thousand shares) Balance as of December 31, (USD thousand) Note 2021 2020 2021 2020 Ordinary shares (iii) 657,661 880,000 5,918,443 305,378 Preference shares (iii)/(vi) — 76,413 — 300,466 a. The number of ordinary shares and preferred A shares for 2021 are of Arrival and for 2020 are of Arrival Luxembourg S.à r.l.. (i) Movements in ordinary shares Note Number of ordinary shares (thousands) Par value (USD thousand) Share Premium (USD thousand) Total (USD thousand) As at January 1, 2020 880,000 252,091 53,219 305,310 Contribution of shares by Kinetik (x) (50,000) (13,724) — (13,724) Contribution of Roborace Ltd by Kinetik 8B — — 68 68 Treasury shares (x) 37,508 10,295 — 10,295 Shares sold to RSP Scheme members (x),(xi) 12,492 3,429 — 3,429 As at December 31, 2020 880,000 252,091 53,287 305,378 Initial share capital of Arrival 300 35 — 35 Reduction of capital of Arrival (iv) (300) (35) — (35) Adjustment on exchange of ordinary share of Arrival Luxembourg S.à r.l. for ordinary shares in Arrival * (v)/(xiv) (388,816) (194,067) 4,578,428 4,384,361 Exchange of preferred A shares of Arrival Luxembourg S.à r.l. for ordinary shares in Arrival* (vi)/(xiv) 42,651 5,038 302,688 307,726 Issuance of share capital as consideration for the merger with CIIG (vii) 72,322 8,543 711,625 720,168 Treasury shares (x) (50) 6 — 6 Sale of treasury shares (x) 50 (6) — (6) Conversion of warrants into shares (viii) 14,274 1,694 139,149 140,843 Issuance of share capital (ix) 37,230 4,199 349,483 353,682 Less: Transaction cost arising on shares issued (ix) — — (18,046) (18,046) Impact from conversion of share capital from EUR to USD — -3,452 -272,217 -275,669 Balance as at December 31, 2021 657,661 74,046 5,844,397 5,918,443 * The exchange of ordinary and preferred A shares of Arrival Luxembourg S.à r.l. for shares of Arrival are presented net in the consolidated statement of change in equity. (ii) Movements in preferred A shares Note Number of preferred A shares (thousands) Par value (USD thousand) Share Premium (USD thousand) Total (USD thousand) Opening balance as at January 1, 2020 (xiii) 29,333 8,206 103,684 111,890 Increase of share capital (xiii) 47,080 13,829 174,747 188,576 Balance as at December 31, 2020 76,413 22,035 278,431 300,466 Exchange of preferred A shares in Arrival Luxembourg S.à r.l. for ordinary shares in Arrival (vi) (76,413) (22,035) (278,431) (300,466) Balance as at December 31, 2021 — — — — (iii) Ordinary shares and preferred A shares The authorized ordinary share capital of the Company is represented by 2,700,000,000 (2020: 300,000) of nominal value of EUR 0.10 each. The ordinary shares for 2020 amounted to 880,000,000 of nominal value of EUR 0.25 each which was the authorized ordinary shares of Arrival Luxembourg S.à r.l. The authorized preferred A shares of the Company is nil (2020: nil). The preferred A shares for 2020 amounted to 880,000,000 of nominal value of EUR 0.25 each which was the authorized preferred A shares of Arrival Luxembourg S.à r.l. (iv) Reduction of ordinary shares On March 23, 2021, during the Extraordinary General Meeting of Arrival it was resolved to reduce the share capital by an amount of USD 35,496 by cancellation of 300,000 shares held by Arrival Luxembourg S.à r.l. and to allocate the amount of the capital reduction to Equity reserves. (v) Exchange of ordinary share held in Arrival Luxembourg S.à r.l. for ordinary shares of the Company On March 23, 2021, the Directors of Arrival resolved to increase the share capital of the Company by USD 58,023,784 and accept the subscription for the ordinary exchange new shares by Kinetik, Arrival Luxembourg S.à r.l. and Computershare Trustees (Jersey) Limited (the “Trust”) and accept payment for these new shares by contributions in kind consisting shares of Arrival Luxembourg S.à r.l. In total, 880,000,000 shares of Arrival Luxembourg S.à r.l have been exchange for 491,183,856 new shares of the Company having a share premium of USD 4,631,715,417 (see note (xiv) for impact for exchange of share from Arrival Luxembourg S.à r.l. to Arrival). (vi) Exchange of preferred A share held in Arrival Luxembourg S.à r.l. for ordinary shares of the Company On January 4, 2021, the Directors of Arrival resolved to increase the share capital of the Company by USD 5,038,202 and accept payment for these new ordinary shares by contributions in kind consisting of the preferred A shares the contributors held in Arrival Luxembourg S.à r.l. The aggregate amount contributed amount to USD 307,726,045 (see note (xiv) for impact for exchange of share from Arrival Luxembourg S.à r.l. to Arrival). (vii) Issuance of new ordinary shares to CIIG for the reverse merger On March 24, 2021, the Directors of Arrival resolved to increase the share capital of the Company by USD 8,543,000 by issuing 72,322,267 new ordinary shares with a nominal value of EUR 0.10 each having the same rights and privileges as the existing shares and to accept payment for these new shares by contributions in kind consisting in all the class A common stock issued by CIIG Merger Corp. (“CIIG”) with a par value of USD 0.0001 per share (other than such class A common stock held in treasury by CIIG Merger Corp.) by the stockholders of CIIG Merger Corp. through the merger of Arrival Vault Inc (previously names ARSNL Merger Sub Inc.) into CIIG Merger Corp. with payment of a share premium in an aggregate amount of USD 711,625,000. All contributions in kind represent a value in an aggregate amount of USD 720,168,000. The total net cash received from the merger amounted to USD 631,297,000. The fair value of the of the shares issued amounted to USD 1,591,090,000 and the consideration received amounted to USD 720,168,000 as indicated previously.The difference of an amount USD 870,922,000 has been recognized, as per the requirements of IFRS 2, in other reserves. (viii) Redemption of warrants On June 18, 2021, the Company announced that it elected to redeem all outstanding public warrants that were issued under the Warrant Agreement dated December 12, 2019 (see note 16). One public warrant was exchanged for one ordinary share at USD 11.50 per share. The Company has issued 12,225,957 new ordinary shares to the public warrant holders that did exercise their option. The Company has raised a total amount of USD 140,598,506 allocated as follows between share capital and share premium: share capital USD 1,449,705 and share premium USD 139,148,801. Following the announcement for the redemption of warrants, several private warrants holders have also exercised their right to redeem their warrants on a cashless basis. As of December 31, 2021 4,783,334 private warrants have been exercised resulting in the issuance of 2,048,117 new ordinary shares increasing the share capital of the Company by USD 244,383. The difference between the fair value of the warrants and the shares issued has been recorded in Equity reserves (see note 13). (ix) Issuance of new ordinary share – public follow-on offering On November 23, 2021, the Company has issued 37,229,736 new ordinary shares, including the full exercise by the underwriters of their option to purchase an additional 4,856,052 ordinary shares. The total proceeds from the issuance of these new shares amounted to USD 353,682,000 and the amount has been allocated between share capital and share premium as follows: share capital: USD 4,199,000 and share premium: USD 349,483,000. For the issuance of these shares, the Company incurred an incremental cost of USD 18,046,000. As per IAS32, transaction costs of an equity transaction are accounted as a deduction from equity. The amount identified as incremental cost has been deducted from share premium. (x) Treasury shares On October 8, 2020, Kinetik contributed 50,000,000 ordinary shares of Arrival Luxembourg S.à r.l. with a nominal value of EUR 0.25 each (the equivalent of USD 0.27) in Arrival Luxembourg S.à r.l. The treasury shares have been exchanged for shares of the Company (see note 13A(v)). Treasury shares are shares held by the Company for the purpose of issuing shares to the employees under the Arrival Share Option Plan 2020 scheme and the Restricted Stock Unit scheme (see note 23). Details Note Number of shares (thousands) Opening balance as at January 1, 2020 — Contribution of Treasury shares by Kinetik x 50,000 Acquisition of shares by the Trust xi (12,492) Closing balance as at December 31, 2020 37,508 Adjustment on transfer of treasury shares from Arrival Luxembourg S.à r.l. to Arrival (16,572) Acquisition of treasury shares 167 RSU scheme shares allocated (13) SOP scheme shares allocated (204) Closing balance December 31, 2021 20,886 The acquisition of treasury shares and the shares allocated to RSUs and SOPs have been presented net in note 13(i). As described in the note above the treasury shares have been contributed by Kinetik to Arrival Luxembourg S.à r.l.. As per Luxembourg Law own shares are not cancelled, thus we present the movements between new shareholders and the treasury shares held by the Company in table (i), which have nil impact. A reconciliation of treasury share movement is presented in the table above. The adjustment on transfer of treasury shares from Arrival Luxembourg S.à r.l. to Arrival was done to facilitate the reverse merger. CIIG shares have been of USD 0.10 each, while the shares of Arrival Luxembourg S.à r.l. were EUR 0.25 each. Arrival's ordinary shares are of nominal value of EUR 0.10 each. For the exchange of share between Arrival Luxembourg S.à r.l. and Arrival, a ratio of 0.55816 has been used for all owners of shares of Arrival Luxembourg S.à r.l.. (xi) Treasury shares sold to RSPs On October 8, 2020, Arrival Luxembourg S.à r.l. adopted the Arrival Restricted Share Plan 2020 under which awards may be made, comprising the acquisition of ordinary shares in the capital of Arrival Luxembourg S.à r.l. by employees or other eligible persons under and subject to the terms of the RSP and the restricted share agreement to be entered from time to time, with the shares held in their name or on their behalf by a nominee. On the same date, Arrival Luxembourg S.à r.l. and Computershare Trustees (Jersey) Limited (the “Trust”) entered into a nominee agreement dated October 8, 2020 under which the Trust, acting as nominee, shall hold legal title to the shares on behalf of the participant, on and subject to the rules of the RSP and the terms of the restricted share agreement. Between October 9, 2020 and October 12, 2020, Arrival Luxembourg S.à r.l. entered into multiple restricted share agreements with RSP participants and made awards comprising the acquisition of 12,491,723 ordinary shares in the capital of the Company for an aggregate purchase price of USD 49,856,271 payable by the participants. (xii) Conversion of share premium to share capital On October 4, 2019, in an Extraordinary General Meeting of the Arrival Luxembourg S.à r.l., it was resolved to reduce the nominal value of the ordinary shares from EUR 1.00 (the equivalent of USD 1.20) to EUR 0.25 (the equivalent of USD 0.30) and to convert 16,000 ordinary shares with a nominal value of EUR 1.00 (the equivalent of USD 1.20) each into 64,000 ordinary shares with a nominal value of EUR 0.25 each (the equivalent of USD 0.30). In addition, it was decided to increase the share capital of Arrival Luxembourg S.à r.l. by an amount of USD 252,071,586 by issuing 879,936,000 ordinary shares with a nominal value of EUR 0.25 (the equivalent of USD 0.30) which were entirely paid up through the conversion of existing distributable reserves into share capital of the Company. (xiii) Issuance of preferred A shares On October 12, 2020, Arrival Luxembourg S.à r.l. issued, 44,146,679 new preferred A shares with a nominal value of EUR 0.25 each. At the same date, twelve BlackRock Funds and WCPF II Holding Ltd have subscripted to these shares for o total subscription price of USD 177,574,953. An amount of USD 13,022,167 was allocated to the share capital and USD 164,552,786 to the share premium. On January 29, 2020, the board of Directors resolved to issue 2,933,334 new preferred A Shares with a nominal value EUR 0.25 each and with an aggregate share premium of USD 10,194,260 so as to raise the share capital of Arrival Luxembourg S.à r.l. from USD 260,297,269 to USD 261,104,009. On the same date, these shares were subscribed by United Parcel Service General Services Co ("UPS") for a total subscription price of USD 11,001,000 with an additional condition on Arrival Luxembourg S.à r.l. and UPS to enter into the further binding agreement for the provision of a further at least 10,000 electric vehicles (in addition to the electric vehicles which are the subject of a commercial agreement entered between the parties). In aggregate the total amount received from the issuance of preferred A shares amounted to USD 188,575,953 allocating USD 13,828,907 to the share capital of the company and USD 174,747,046 to the share premium. On December 30, 2019, in an Extraordinary General Meeting of the Arrival Luxembourg S.à r.l., it was resolved to increase the share capital of the Arrival Luxembourg S.à r.l. by an amount of USD 8,206,000 by issuing 29,333,341 new preferred A shares with a nominal value of EUR 0.25 each . The total subscription price amounted to USD 111,890,000 out of which an amount of USD 103,684,000 in cash was allocated to the share premium. (xiv) Impact on the shares from the change of Arrival Luxembourg S.à r.l. being the parent entity of the Group to Arrival The below table summarizes the impact the exchange of shares that occurred and as described in the notes above: In thousands Share capital in Arrival Share premium in Arrival Share capital in Arrival Luxembourg S.à r.l. Share premium in Arrival Luxembourg S.à r.l. Exchange impact in share capital Exchange impact in share premium Ordinary shares 58,024 4,631,715 (252,091) (53,287) (194,067) 4,578,428 Preferred A shares exchange for ordinary shares 5,038 302,688 (22,035) (278,431) (16,997) 24,257 Total 63,062 4,934,403 (274,126) (331,718) (211,064) 4,602,685 The difference between the carrying amount of Arrival Luxembourg S.à r.l. shares of USD (605,844,000) (share capital and share premium) and the fair value at which the shares of Arrival have been issued of USD 4,997,465,246 (share capital and share premium) amounts to USD 4,391,621,246 which has been recognized in other reserves. (xv) Kinetik contributions to Arrival Luxembourg S.à r.l. During the financial year 2019, Kinetik made additional capital contributions to the share premium account for an aggregate amount of USD 167,237,020. An amount of USD 91,559,674 was contributed in cash and USD 75,677,346 was contributed in kind (see note 8). B. Other reserves Notes Foreign currency translation Share based payments RSPs Equity reserves Total January 1, 2020 3,023 — — — 3,023 Other currency translations 16,490 — — — 16,490 Share-based expense — 28,385 — — 28,385 Sale of treasury shares to RSPs — — 49,856 — 49,856 Difference between fair value and nominal value of shares held by the Trust 9 — — (17,866) — (17,866) 31 December 2020 19,513 28,385 31,990 — 79,888 Other currency translation (18,573) — — — (18,573) Impact from conversion of share capital from EUR to USD 275,669 — — — 275,669 Reduction of share capital (iv) — — — 35 35 Exercise of warrants into shares (vii) — — — 82,424 82,424 Adjustment of shareholding transfer from Arrival Luxembourg S.à r.l. to Arrival (v/vi) — — — (4,391,621) (4,391,621) Issuance of share capital as consideration for the merger with CIIG — — — 870,922 870,922 Share-based expense — 5,189 — — 5,189 Share options exercise — 1,466 — — 1,466 Purchased own shares — — (1,203) — (1,203) 31 December 2021 276,609 35,040 30,787 (3,438,240) (3,095,804)

LOSS PER SHARE

LOSS PER SHARE	12 Months Ended
	Dec. 31, 2021
Basic earnings per share [abstract]
LOSS PER SHARE	LOSS PER SHARE A. Basic loss per share The calculation of basic loss per share has been based on the following losses attributable to ordinary shareholders and weighted number of shares outstanding: i. (Loss) attributable to ordinary shareholders: December 31, 2021 December 31, 2020 December 31, 2019 In thousands of USD Continuing Total Continuing Total Continuing Total (Loss) for the period, attributable to the owners of the Company (basic) (1,304,381) (1,304,381) 85,902 85,902 52,226 52,226 For 2020 and 2019, the loss for the year has been adjusted to the percentage held only by the holders of ordinary shares. The Preferred A shares have the same rights to the reserves, but as they have priority over the ordinary shares in the event of liquidation of the Group as such as per IAS 33 requirements, they have been excluded from the basic loss per share calculation. As set out in note 1, a reorganization of the group in March has resulted in a significant change in the capital structure of the company. S hares have been exchanged (see note 13), have been adjusted by applying a ratio of 0.55816. This is reflected in the weighted average numbers of shares used in the basic earnings per share calculation which are as follows: In thousands of shares December 31, 2021 December 31, 2020 December 31, 2019 Ordinary shares as at January 1 466,762 491,184 9 Conversion of preferred A shares into ordinary shares 42,301 — — Issue of shares to CIIG shareholders 56,075 — — Issue of shares for exercise of warrants 7,035 — — Exercise of options by SOP participants 24 — — Shares repurchased from RSP participants (42) — — Shares granted to RSU scheme’s participants 3 — — Issue of ordinary shares 3,978 — — Share split — — 27 Conversion of distributable reserves into shares — — 491,148 Treasury shares and RSP Treasury shares and RSP 2020 shares shares — (6,481) — RSP shares vested — 810 — Weighted-average number of Ordinary shares as at December 31, 2021 576,136 485,513 491,184 B. Diluted loss per share i. (Loss) attributable to Ordinary and preferred A shares (diluted) In thousands of USD December 31, 2021 December 31, 2020 December 31, 2019 Continuing Total Continuing Total Continuing Total (Loss) for the period, attributable to the owners of the Company (diluted) (1,304,381) (1,304,381) (95,447) (95,447) (53,841) (53,841) ii. Weighted-average number of Ordinary and Preferred A shares The Group did not include the impact of the following potential ordinary shares in the calculation of due to their antidilutive impact: – Options issued under SOP share scheme Options granted to employees under the SOP scheme are considered to be potential ordinary shares. 7,283,880 vested options are outstanding as of December 31, 2021. The options have not been included in the determination of basic loss per share. Details relating to the options are set out in note 23A. – Warrants The warrants issued in March 2021 to CIIG shareholders are considered to be potential ordinary shares. As of December 31, 2021, 2,391,666 private warrants are outstanding. These have not been included in the determination of the basic loss per share. Details relating to the notes are set out in note 16. – Shares issuable under RSU scheme At December 31, 2021, 37,500 shares are issuable to non-executives directors. These restricted share units are considered potential ordinary shares. They have not been included in the calculation of the basic loss per share. Details relating to RSUs are set out in note 23B. – Convertible notes

LOANS AND BORROWINGS

LOANS AND BORROWINGS	12 Months Ended
	Dec. 31, 2021
Disclosure of reconciliation of liabilities arising from financing activities [abstract]
LOANS AND BORROWINGS	LOANS AND BORROWINGS Reconciliation of movements of liabilities to cash flows arising from financing activities: In thousands of USD Notes Convertible notes Embedded derivatives Lease liabilities Warrants Total liabilities Share capital/premium Other Other reserves Total January 1, 2021 — — 113,091 — 113,091 605,844 — 79,888 798,823 Changes from financing cash flows Payment of lease liabilities 15 — — (4,027) — (4,027) — — — (4,027) Payment of interest 15 — — (8,900) — (8,900) — (322) — (9,222) Proceeds from the issuance of new shares 13(ix) — — — — — 335,636 — — 335,636 Cash received from merger with CIIG 13(vii) — — — — — 631,297 — — 631,297 Cash paid for redemption of public warrants 16 — — — (7) (7) — — — (7) Proceeds from the issuance of shares to warrant holders 13(viii) — — — — — 140,599 — — 140,599 Proceeds from exercise of employee share options plan 13(x) — — — — — — — 1,383 1,383 Issuance of convertible notes 15 310,400 — — — 310,400 — — — 310,400 Transaction costs for convertible notes 15 (850) — — — (850) — — — (850) Total changes from financing cash flows 309,550 — (12,927) (7) 296,616 1,107,532 (322) 1,383 1,405,209 The effects of changes in foreign exchange rates — — (2,991) — (2,991) — — (18,573) (21,564) Other changes Embedded derivative separation from convertible notes 15 (152,500) 152,500 — — — — — — — Change in fair value of embedded derivatives 15 — (33,900) — — (33,900) — — — (33,900) Warrants issued by Arrival 16 — — — 208,586 208,586 — — — 208,586 Adjustment of shareholding transfered from Arrival Luxembourg S.à r.l. to Arrival 13(v/vi) — — — — — 4,391,621 — (4,391,621) — Change in fair value of warrants 16 — — — (122,299) (122,299) — — — (122,299) Warrants exercised 16 — — — (82,669) (82,669) 244 — 82,424 (1) Reduction of share capital of Arrival 13(iv) — — — — — — — 35 35 Equity settled share based payments 23 — — — — — — — 5,189 5,189 Additional value on consideration for issuance of shares for the merger with CIIG 13(vii) — — — — — 88,871 — 870,922 959,793 Acquisition of treasury shares 13(x) — — — — — — — (1,203) (1,203) In thousands of USD Notes Convertible notes Embedded derivatives Lease liabilities Warrants Total liabilities Share capital/premium Other Other reserves Total Allocation of treasury shares to employees 13(x) — — — — — — — 83 83 Interest payable 15,7,8 3,153 — — — 3,153 — 322 — 3,475 Interest on leases 15 — — 9,852 — 9,852 — — — 9,852 New leases 15 — — 85,776 — 85,776 — — — 85,776 Modification of leases 15 — — 75 — 75 — — — 75 Cancellation of leases 15 — — (4,693) — (4,693) — — — (4,693) Lease prepayments of 2020 15 — — (1,203) — (1,203) — — — (1,203) Total of other changes (149,347) 118,600 89,807 3,618 62,678 4,480,736 322 (3,434,171) 1,109,565 December 31, 2021 160,203 118,600 186,980 3,611 469,394 6,194,112 — (3,371,473) 3,292,033 In thousands of USD Notes Convertible notes Embedded derivatives Lease liabilities Warrants Total liabilities Share capital/premium Other Other reserves Total January 1, 2020 — — 25,997 25,997 417,200 — 3,023 446,220 Changes from financing cash flows Payment of lease liabilities 15 — — (2,719) — (2,719) — — — (2,719) Proceeds from the issuance of Preferred A shares — — — — — 188,576 — — 188,576 Proceeds from borrowings — — — — — 14,182 — — 14,182 Repayment of borrowings — — — — — (14,182) — — (14,182) Payment of interest 15 — — (4,960) — (4,960) — (59) — (5,019) Total changes from financing cash flows — — (7,679) — (7,679) 188,576 (59) — 180,838 The effects of changes in foreign exchange rates — — 3,985 — 3,985 — — 16,490 20,475 Other changes Contribution by Kinetik without the issuance of shares 8B — — — — — 68 — — 68 Restrictive Share Plan to employees — — — — — — — 31,990 31,990 Interest payable — — — — — — 59 — 59 Equity settled share-based payments — — — — — — — 28,385 28,385 Interest on leases 15 — — 5,429 — 5,429 — — — 5,429 New leases 15 — — 57,220 — 57,220 — — — 57,220 Modification of leases 15 — — 28,139 — 28,139 — — — 28,139 Total of other changes — — 90,788 — 90,788 68 59 60,375 151,290 December 31, 2020 — — 113,091 — 113,091 605,844 — 79,888 798,823

WARRANTS

WARRANTS	12 Months Ended
	Dec. 31, 2021
Disclosure Of Warrants [Abstract]
WARRANTS	WARRANTS Pursuant to the Business combination arrangement dated November 8, 2020 (refer note 1) the private and public warrants issued as a part of SPAC transactions were transferred (cancelled and re-issued) with the same terms and conditions immediately after closure of merger transactions, March 24, 2021. The Warrants issued by Arrival as of March 24 were as follows: Warrants Number of Warrants Value (USD thousand) Private Warrants 7,175,000 79,858 Public Warrants 12,937,493 128,728 Total 20,112,493 208,586 As per IFRS 2, the initial recognition of Warrants has been charged to the consolidated statement of profit and (loss) and it is presented as Listing expense (see note 22). The amount recognized at initial recognition date for the private warrants has been computed using a Black Scholes model and for the public warrants using the opening trading price of Arrival Warrants (“ARVLW”). As per the terms of the warrant arrangement: Redemption of Warrants for cash – Arrival has an option to early redeem the warrants with a 30 days’ notice on a cash or cashless redemption if the reported sale price of the ordinary shares is at least USD 18 for 20 consecutive dates. In case of cashless redemption, the number of shares that will be given will be determined as a difference between strike price and fair value of the shares on warrant multiplied with total number of shares under the warrant. However, once the redemption notice has been served, it is at the option of the warrant holders to exercise the Warrants or they may be entitled to USD 0.01 per warrant on the completion of the redemption notice period. – In case of a cash redemption of Warrants, the Warrants are exercisable at a price of USD 11.50 per Warrant. – The ordinary shares of Arrival are designated in Euro. However, the Warrants are exercisable in USD. Redemption of Warrants for Ordinary Shares – All outstanding Warrants may be redeemed, at the option of the Company, commencing 90 days after they are first exercisable and prior to their expiration, at a Redemption Price of USD 0.10 (the "Alternative Redemption Price") per Warrant provided that the last reported sales price of the ordinary shares reported has been at least USD 10.00 per share on the trading day prior to the date on which notice of the redemption is given and provided that there is an effective registration statement covering the shares of ordinary shares issuable upon exercise of the Warrants and a current prospectus relating thereto, available throughout the 30-day Redemption Period. During the 30-day Redemption Period in connection with a redemption Registered Holders of the Warrants may elect to receive, in lieu of the Alternative Redemption Price, a number of shares of ordinary shares per Warrant between 0.034 share per warrant and 0.365 share per warrant. Private Warrants are exempted from certain clauses of the Warrant agreement as long as at the time of redemption such Warrants are continued to be held by the original investors as defined in the agreement. On June 18, 2021, Arrival, in accordance with the terms of the arrangement issued a redemption notice for cash redemption of all the public warrants for USD 11.50 per share where in each warrant holder would be entitled to one share. This notice provided 30 days (up to July 19, 2021) to the warrant holders to exercise the Warrants. In the event the Warrants are not exercised by end of notice period, the warrant holders would be entitled USD 0.01 for each warrant not exercised. The fair value movement of public and private warrants that were exercised amounted to USD 99,290,970 which is recognized in fair value of warrants in finance income (see note 21). As of the date of the exercise of the public warrants, the value of these warrants as per IFRS 9 equals the intrinsic value. The Intrinsic value is the difference between the fair value of the shares issued as of the date of the exercise date and the strike price of USD 11.50. The intrinsic value of the private warrants at the exercise date equals the fair value of the shares received by the warrants holders, exercise being on cashless basis. Since the listing and up to December 31, 2021, 12,225,957 public warrants and 4,783,334 private warrants have been exercised for a total cash consideration of USD 140,598,506 and 711,536 public warrants have been redeemed for a total cash consideration of USD 7,115. The movement of the warrants during the year was as follows: Warrants Number of Warrants Value (USD thousand) January 1, 2021 — — Warrants issued by Arrival 20,112,493 208,586 Change in fair value — (122,299) Warrants exercised (17,009,291) (82,669) Warrants redeemed (711,536) (7) Foreign exchange difference — — Total 2,391,666 3,611 As of December 31, 2021 the fair value movement of the Warrants outstanding as of balance sheet amounted to USD 23,007,827 wh ich has been recognized as part of the change in fair value of warrants in finance income (see note 21). As per the terms of the Warrant agreement, the Warrant holders and Arrival have option to exercise these Warrants subject to certain conditions by March 2026.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Disclosure Of Components Of Income Tax Expense Benefit [Abstract]
INCOME TAXES	INCOME TAXES A. Amounts recognized in consolidated statement of profit or loss In thousands of USD December 31, 2021 December 31, 2020 December 31, 2019 Current tax Current year (4,028) (2,506) (329) Other taxes — (494) (6) True up adjustments for taxes for prior years (210) 25,280 8,019 Total current tax income (4,238) 22,280 7,684 Deferred tax True up adjustments for taxes for prior years 1,164 1,095 — Relating to origination and reversal of temporary differences (586) (2,954) 73 Relating to changes in tax rates (3,855) — — Total deferred tax (3,277) (1,859) 73 Total tax income recognized in consolidated statement of profit or loss (7,515) 20,421 7,757 B. Movements in deferred tax balances In thousands of USD December 31, 2021 December 31, 2020 At January 1, (1,983) 182 Deferred tax (expense)/income (3,277) (1,859) Additions through business combinations — (64) Foreign exchange differences (34) (242) At December 31, (5,294) (1,983) C. Breakdown of net deferred tax balance In thousands of USD December 31, 2021 December 31, 2020 RDEC 5,353 — Tax losses 31,002 17,441 Other differences 515 248 Tangible and Intangible fixed assets (42,164) (19,672) Net deferred tax (5,294) (1,983) D. Unrecognized deferred tax assets Deferred tax assets have not been recognized in respect of the following items, because it is not sufficiently certain at this stage, the amount of future taxable profit that will be available against which the Group can use the benefits therefrom. In thousands of USD December 31, 2021 December 31, 2020 Tax losses 129,164 37,079 Share options — 171 Tangible and Intangible fixed assets — 1,219 Other temporary differences 2,201 2,404 Total 131,365 40,873 E. Tax losses carried forward December 31, 2021 December 31, 2020 December 31, 2019 In thousands of USD Gross Tax Gross Tax Gross Tax Tax losses 518,255 129,164 186,472 37,079 67,177 11,445 Tax losses for which no deferred tax asset was recognized and expire as follows: In thousands of USD December 31, 2021 December 31, 2020 December 31, 2019 Expiry before 2038 29,230 26,117 8,348 No expiry 489,025 160,355 149,993 F. Reconciliation of effective tax rate In thousands of USD December 31, 2021 December 31, 2021 December 31, 2020 December 31, 2020 December 31, 2019 December 31, 2019 Loss before tax from continuing operations (1,296,866) (115,868) (61,598) Tax rate using the Company’s domestic tax rate 24.94 % (323,438) 24.94 % (28,897) 24.94 % (15,363) Effect of tax rates in foreign jurisdictions (1.04 %) 13,452 (4.17 %) 4,829 (5.97 %) 3,675 Effects of other tax reliefs 0.09 % (1,138) — % — — % — Non-deductible expenses (23.38 %) 303,143 (2.70 %) 3,128 (0.31 %) 193 Tax exempt income/tax incentives 3.46 % (44,866) 0.85 % (981) 0.03 % (18) Current year losses for which no deferred tax asset is recognized (4.64 %) 60,143 (23.46 %) 27,179 (19.10 %) 11,767 True up adjustments for taxes for prior years* 0.07 % (953) 22.76 % (26,373) 13.02 % (8,019) Tax rate changes (0.30 %) 3,924 — % — — % — Deferred tax asset recognized on prior year intercompany profit elimination 0.21 % (2,775) — % — — % — Other domestic taxes — % 23 (0.60 %) 694 (0.01 %) 8 Income tax income (0.58) % 7,515 17.62 % (20,421) 12.59 % (7,757) * True up adjustment for taxes for prior years relate to changes in estimates to UK R&D claims for prior periods, which were calculated and submitted in 2020. G. Changes in tax rates An increase in the UK corporation rate from 19% to 25% (effective April 1, 2023 ) was substantively enacted on 24 May 2021. This will increase the Group's future current tax charges accordingly. The deferred tax balances at December 31, 2021 have been calculated based on these rates, reflecting the expected timing of reversal of the related temporary differences.

TRADE AND OTHER PAYABLES

TRADE AND OTHER PAYABLES	12 Months Ended
	Dec. 31, 2021
Trade and other payables [abstract]
TRADE AND OTHER PAYABLES	TRADE AND OTHER PAYABLES December 31, 2021 December 31, 2020 Current liabilities Trade payables 41,238 11,221 Wages, Salaries, Bonus & Payroll Charges 9,332 19,480 Accrued expenses 15,599 10,817 Other payables 801 407 66,970 41,925 Other payables are mainly composed of amounts due to Income Tax and National Insurance contributions for employee s

FINANCIAL INSTRUMENTS - FAIR VA

FINANCIAL INSTRUMENTS - FAIR VALUES	12 Months Ended
	Dec. 31, 2021
Disclosure Of Fair Value Measurement [Abstract]
FINANCIAL INSTRUMENTS - FAIR VALUES	FINANCIAL INSTRUMENTS – FAIR VALUES The following table shows the carrying amounts, and if applicable, the fair values and measurement categories of the Group’s financial instruments within the meaning of IFRS 7. The fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In thousands of USD Note Measurement category acc. to IFRS 9 Carrying amount Fair value1,2 Level in the fair value hierarchy December 31, 2021 Trade and other receivables1 9A, 9B AC 64,615 — - Employee loans 9A AC 21,613 22,930 3 Cash and cash equivalents1 12 AC 900,606 — 1 Total financial assets 986,834 — Trade and other payables1 18 AC 66,970 — - Lease liabilities2 15 AC 186,980 — - Convertible notes 15 AC 160,203 174,616 3 Embedded derivative 15 FVTPL 118,600 118,601 3 Warrants 16 FVTPL 3,611 3,611 3 Total financial liabilities 536,364 — Aggregated according to categories in IFRS 9: Financial assets measured at amortized cost (AC) AC 986,834 — 1/3 Financial assets measured at fair value through profit or loss (FVTPL) FVTPL — — - Financial liabilities measured at amortized cost (AC) AC 414,153 — 3 Financial liabilities measured at fair value through profit or loss (FVTPL) FVTPL 122,211 122,212 3 1. The simplification option under IFRS 7.29(a) was used for disclosures of certain fair values where the carrying amount is a reasonable approximation of the instruments fair value. 2. Measurements within the scope of IFRS 16 are exempted from the requirements of IFRS 13 (IFRS 13.6(b)) In thousands of USD Note Measurement category acc. to IFRS 9 Carrying amount Fair value1,2 Level in the fair value hierarchy December 31, 2020 Trade and other receivables1 9A, 9B AC 44,735 — - RSP loans 9A, 9B, 24 AC 36,811 37,096 3 Cash and cash equivalents1 12 AC 82,314 — 1 Total financial assets 163,860 Trade and other payables1 18 AC 41,924 — - Lease liabilities2 15 AC 113,091 — - Total financial liabilities 155,015 — Aggregated according to categories in IFRS 9: Financial assets measured at amortized cost (AC) AC 163,860 37,096 1/3 Financial assets measured at fair value through profit or loss (FVTPL) FVTPL — — - Financial liabilities measured at amortized cost (AC) AC 155,015 — 3 Financial liabilities measured at fair value through profit or loss (FVTPL) FVTPL — — - 1. The simplification option under IFRS 7.29(a) was used for disclosures of certain fair values where the carrying amount is a reasonable approximation of the instruments fair value. 2. Measurements within the scope of IFRS 16 are exempted from the requirements of IFRS 13 (IFRS 13.6(b)) The carrying amounts of trade and other receivables, cash and cash equivalents, loans to executives, and trade and other payables approximate their fair value due to their predominantly short-term nature. The fair values for the convertible note host contract, the embedded derivative, and the warrants have been determined utilizing a professional third-party valuation expert. It is the Group’s accounting policy to recognize transfers into and out of a level of the fair value hierarchy at the date of the event or change in circumstances that caused the transfer. In the current and in the prior fiscal year there were no transfers between Level 2 and Level 3 of the fair value hierarchy.

INCOME AND EXPENSES

INCOME AND EXPENSES	12 Months Ended
	Dec. 31, 2021
Income And Expenses [Abstract]
INCOME AND EXPENSES	In thousands of USD Note December 31, 2021 December 31, 2020 December 31, 2019 A. Other income Government grants — 1,173 2,088 Gain on disposal of fixed assets — 7 611 Gain from cancellation of leases 6 1,298 1,189 72 Other income 532 340 121 Total other income 1,830 2,709 2,892 B. Other expenses Impairment of receivable — (7) — Loss on disposal of fixed assets — (6) (6) Other charges — (7,848) (7,730) Total other expenses — (7,861) (7,736) Government grants recognized in other income in the prior year relate to grants received from Innovate UK, which is part of UK research and innovation, a non-departmental public body which is funded by the UK government (see note 17). The other charges that were incurred in the prior year relate to fees that do not fall within the normal operating activity of the Group. These expenses relate to underwriter fees for the fund raising that occurred in October 2020. In thousands of USD December 31, 2021 December 31, 2020 December 31, 2019 C. Expenses by nature Depreciation and amortization (24,337) (11,071) (5,340) Impairment of tangible and intangible assets (24,514) (449) (5,566) Wages and salaries (91,231) (36,422) (15,963) Consultancy fees (14,940) (2,637) (975) Contractors (6,158) (1,761) (2,509) Rent and property utilities (8,755) (5,381) (3,157) Legal fees (3,065) (6,150) (709) Employee share scheme (2,668) (10,697) — Raw material and consumables (25,397) (11,106) (5,717) Marketing (4,141) (1,922) (599) Recruitment fees (1,277) (1,357) (1,620) Travel expenses, meals, and accommodation (7,279) (2,053) (3,643) Subscriptions (13,916) (5,556) (2,456) Insurance fees (2,414) (638) (384) Fees payable to the Company’s auditors for the current year audit of the Company’s annual accounts (4,914) (1,404) — Fees payable to the Company’s auditors for the prior year audits of the Company’s annual accounts (50) (2,075) (440) Fees payable to the Company’s auditors for other services — (312) (172) Other (17,569) (6,221) (3,939) Total cost of administrative, research and development and impairment expenses (252,625) (107,212) (53,189)

FINANCIAL INCOME_EXPENSE

FINANCIAL INCOME/EXPENSE	12 Months Ended
	Dec. 31, 2021
Financial Income Expense [Abstract]
FINANCIAL INCOME/EXPENSE	FINANCIAL INCOME/EXPENSE In thousands of USD Note December 31, 2021 December 31, 2020 December 31, 2019 Finance income Change in fair value of warrants 16 122,299 — — Change in fair value of embedded derivatives 15 33,900 — — Interest receivable on RSP loans calculated using effective interest rate 12,760 2,963 — Other interest 204 137 57 Reversal of difference between fair value and nominal value of loans repaid 1,906 — — Foreign exchange differences 3,732 — — Total finance income 174,801 3,100 57 Finance cost Bank charges (336) (341) (179) Other interest (324) (171) — Interest payable on convertible notes calculated using effective interest rate, net of capitalized borrowing costs (2,785) — — Interest on leases (9,852) (5,429) (2,881) Foreign exchange differences — (663) (561) Loss on re-estimate of timing of cash flows of RSP loans (1,745) — — Loss on refinancing of RSP loans (4,292) — — Impairment of RSP loans 9A (13,117) — — Other (87) — (1) Total finance cost (32,538) (6,604) (3,622) On September 30, 2021, the Group signed new loan agreements with certain employees of the Group, to re-finance the RSP loans that were expiring in Q4 2021. The refinancing was treated as an extinction of the existing instruments and an inception of new ones. The carrying amount of the loans that has been de-recognized amounted to USD 37,578,946 and the fair value of the new loans granted amounted USD 33,287,041. The net impact amounts to USD 4,292,000 and it pr esented in Finance cost. As already described in the significant accounting policies, Management has reassessed the timing of cash flows of the RSP loans. It is now assumed that with a probability of 20% the loans will be redeemed at the end of 2023, with a probability of 20% at the end of 2024, with a probability of 30% at the end of 2025, and with a probability of 30% their redemption is expected to occur at the end of 2026.

LISTING EXPENSE

LISTING EXPENSE	12 Months Ended
	Dec. 31, 2021
Analysis of income and expense [abstract]
LISTING EXPENSE	LISTING EXPENSE On November 18, 2020 the Business Combination Agreement (or Merger Agreement) was executed between CIIG and Arrival. As a result of the completion of the business combination, the shareholders of CIIG exchanged their shares in CIIG for shares in Arrival on March 24, 2021. Additionally, warrants issued by CIIG to its shareholders were cancelled and re-issued by Arrival. As a result of this arrangement, CIIG was merged with Arrival with Arrival being the listed entity. CIIG pre-acquisition by Arrival did not have any operations and did not meet the definition of Business and hence the transaction was accounted an equity transaction in accordance with IFRS 2 “Share based Payments”. In accordance with the guidance provided by the IFRS Interpretations Committee in March 2013, management identified the difference between the fair value of the shares deemed to have been issued by Arrival and the fair value of the identifiable net assets of CIIG and warrants transferred have been recorded as a Listing expense as a part of the Operating expenses in the Consolidated statement of profit or (loss). The fair value of the issued shares was determined by multiplying the share price as of the date of the transaction with the shares issued. The warrants issued consisted of private and public warrants. The fair value of the public warrants were determined on the opening quoted price subsequent to the listing. The fair value of the private warrants was determined using a Black Scholes model (please see note 3) In thousands of USD 2021 Listing expenses Reverse merger impact in the consolidated statement of profit or (loss) due to IFRS 2 accounting treatment Fair value of shares issued 1,591,090 Fair Value of Warrants transferred 208,586 Total value of consideration 1,799,676 Less Fair Value of net asset received (631,161) Total reverse merger impact in the consolidated statement of profit or (loss) due to IFRS 2 accounting treatment 1,168,515 Other expenses directly linked to the listing expense** 19,820 Total listing expense 1,188,335 **Additionally, the company had incurred additional costs of USD 19,820,009 in relation to the SPAC transaction and reverse merger which has been presented as a part of the Listing expense.

SHARE BASED PAYMENTS

SHARE BASED PAYMENTS	12 Months Ended
	Dec. 31, 2021
Share Based Payments [Abstract]
SHARE BASED PAYMENTS	SHARE BASED PAYMENTS A. SOPs and RSPs On October 2, 2020, Management formally communicated the terms and conditions of the SOP and RSP share schemes to all employees and non-employees that were eligible to participate. The Wider Group Employees provided their acceptance to participate in the scheme by accepting the offer provided and where necessary signed the relevant documentation. RSPs As indicated in note 13B, on October 8, 2020, Arrival Luxembourg S.à r.l. adopted the RSP under which certain of the Wider Group Employees have been granted the opportunity to acquire ordinary shares subject to the terms of the RSP and the restricted share agreement. These shares were acquired by the eligible employees and they are held in a nominee account until the vesting and non-vesting conditions are met. As per the restricted share agreement, the holders of these shares are restricted from trading these shares until the following conditions are met: a) 50% of the share acquired can be traded on the first anniversary of the participant's start date, b) 25% of the shares acquired are subject to a production rate milestone and c) 25% of the share acquired are subject to a contribution milestone. All the service conditions are met and all RSP shares are fully vested. SOPs On October 26, 2020, Arrival Luxembourg S.à r.l. entered into the Arrival Share Option Plan 2020 Option Deed. By this Option Deed, each of the SOP participants were granted options under the Arrival Option Plan over an aggregate of 26,899,662 s hares with an exercise price of USD 3.91 (EUR 3.41). As per the SOP share plan, participants are granted options which have the following vesting conditions: a) 50% of share options granted vest on the first anniversary of the participant's start date, b) 25% of the share options vest subject to a production rate milestone and c) 25% of the share options vest subject to a contribution milestone. In addition, the employee participating in the share option scheme must be an employee of the Group at the time a vesting condition has been met. As of March 23, 2021 the SOP scheme has been modified in order to reflect the changes in the Group structure. Participants of the SOP scheme will now receive shares of the Company when exercising their options and not shares of Arrival Luxembourg S.à r.l. All other terms and conditions of the SOP program remained the same. An analysis of the impact of this change has been made and it has been concluded that there is no impact as the value of the scheme prior to the change and immediately after the change is the same. The share options held by the employees have been converted at the same ratio as with all other shareholders as described in note 13A. In August 2 021, the Company decided to change the currency of the strike price of the SOP scheme from EUR to USD. As per IFRS 2 rules, the impact of the modification has resulted in a change to the Fair Value of the Scheme of USD 170,203. During the year an amount of USD 46,624 has been recognized to the statement of profit or (loss). The new strike price was set at USD 7.19 The total SOP charge for the year amounted to USD 4,737,032 (2020: USD 28,384,809) which has been recognized based on the vesting conditions mentioned above and the estimation made by management as to when these options will be vested. An amount of USD 2,213,771 (2020: USD 10,696,922) is represented in the statement of profit or (loss) and an amount of USD 2,523,260 (2020: USD 17,687,887) was capitalized as this cost relates to employees which worked on development projects in accordance with IAS 38 (see note 25). The service condition (one year of employment) has been met by all participants. Grant date fair value is expensed over the vesting conditions. The production rate milestone will be met when in a calendar month, a microfactory that has been fully operational and has achieved the set target of production. Similarly, the contribution milestone will be met when the target sales for the relevant vehicles produced by a microfactory on a calendar month are achieved. Management had updated the estimate on the employee forfeiture rate from 13.75% to 17%. This resulted in total impact of USD 412,805 on the grant date fair value and a cumulative catch up of prior year cost of USD 246,520. Management have also updated its milestones for achievement of production and contribution milestone from July 2022 to October 2023 and November 2024 respectively. This resulted in accounting for the grant date fair value for a longer period than initially estimated. The awards granted under the SOP carry no dividend or voting rights. In thousands Currency Average exercise price per share option Number of options Average exercise price per share option Number of options 2021 2021 2020 2020 Outstanding at the beginning of the year USD 4.03 26,890 — Granted during the year USD — 3.91 26,890 Adjustment on the number of options* (11,877) — Exercised during the year USD 7.195 (204) — Expired during the year — — Forfeited during the year USD 7.195 (926) — Outstanding at the end of the year 13,883 26,890 Exercisable at the end of the year 7,284 * Following the reverse merger, the options of the employees of the Group to acquire shares of Arrival Luxembourg S.à r.l.have been transferred to Arrival. As mentioned in note 13, due to the difference of the nominal value of the shares and to facilitate the reverse merge transaction, the options, similarly as with the shares exchanged, have been adjusted by applying a ratio of 55.8%. Share option outstanding at the end of the year have the following expiry dates and exercise prices: Grant date Expiry date Exercise price Share options December 31, 2021 Share options December 31, 2020 2021 2020 October 2020 October 2030 8.51 3.91 13,883 26,890 Fair value of the SOPs granted The assessed fair value at the grant date of awards granted during 2020 was USD 58,621,909. T he fair value at grant date is independently determined using Black Scholes Option Pricing Methodology (“BSOPM”). The BSOPM was used to apportion the total equity value between the different classes of securities within the Company’s capital structure. This apportionment captures the current value of each security class with reference to its expected value at a future exit date under different scenarios. The total equity value at the at grant date was estimated by back solving the BSOPM for the price paid by the preferred A shareholders which have subscribed to the share capital of the Company few days before to the share capital of the Comp any (see note 13), with relevant adjustments for the differences in terms between the ordinary shares and the SOP shares. By determining the total equity value, the expected exercise dates of the various tranches of the SOP and RSP have been incorporated into the BSOPM to derive the estimated value of the options issued. The model inputs for options granted in 2020 included: Input IPO Delayed exit Justification Valuation date October 2, 2020 October 2, 2020 This is the date that the option scheme was communicated to the employees and the date that management has made an estimation of the valuation of the scheme. Given the short time elapsed between the valuation date and the date that the actual agreements were signed management does not consider there to be any material change in value across the valuation date and the date the agreements have been signed (grant date). Risk free rate 0 % 0 % Risk free rates are taken from yields on UK government bonds for corresponding periods to the exit dates for each valuation event. Rates are linearly interpolated from yields for bonds with the closest available maturities. Where negative, rates have been capped at 0%. Dividend yield — — No dividend is anticipated to be paid prior to an exit event. SOPs are not entitled to dividends but RSPs are. Expected volatility 146 % 102 % Based on the average observed volatility in the equity value of listed comparable companies over a historic period commensurate with the expected exit date Expected exit event January 31, 2021 January 1, 2022 Estimation as to when the exit event will occur Scenario weighting 75 % 25 % This is the expected likelihood of the different exit routes as at the grant dates. We have assumed a one-year delay if the exit does not occur in early 2021. Fair value modification of the SOPs plan As described in the note above, the currency of the plan has been amended from EUR to USD. In order to determine the impact of the change a fair value calculation has been performed just before the change and right after the change. The EUR strike price before modification was EUR 6.11 and after modification was USD 7.19. The following inputs have been included in determining the fair values: Input Pre-Modification Post-Modification Time-vesting SOP Production milestone Contribution milestone Time-vesting SOP Production milestone Contribution milestone Valuation date August 27, 2021 August 27, 2021 August 27, 2021 August 27, 2021 August 27, 2021 August 27, 2021 Share price (USD) 11.13 11.13 11.13 11.13 11.13 11.13 FX rate EUR/USD 0.85 0.85 0.85 n.a n.a n.a Share price (EUR) 9.47 9.47 9.47 n.a n.a n.a US risk free rate — % — % — % 0.05 % 0.12 % 0.16 % Germany risk free rate (0.68) % (0.69) % (0.70) % — % — % — % Dividend yield — % — % — % — % — % — % Expected volatility 70 % 120 % 119 % 70 % 120 % 119 % Expected exit event* November 14, 2021 December 31, 2022 March 31, 2023 November 14, 2021 December 31, 2022 March 31, 2023 * Expected exit event is the estimated date that Arrival's employees could trade their options and/or the date that their options vest. B. RSUs During 2021, 50,000 new Restricted Share Units (“RSU”) have been issued to the Non-Executive Directors of the Company. The RSUs have a vesting schedule of 25% every 6 months as from March 24, 2021 for no cash consideration. The grant date of the scheme is July 22, 2021, on that date all terms and conditions have been formally communicated and agreements have been signed by the Directors and the Company. The total fair value of the scheme as of the grant date amounted to USD 707,577. During the year an amount of USD 434,053 has been charged to the statement of profit or (loss) in regards to this Scheme. As of December 31, 2021, the number of RSU outstanding amounted to 37,500. Fair value of the RSUs

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
Disclosure of transactions between related parties [abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The Group’s related parties include its ultimate parent company Kinetik, key management personnel and any subsidiaries or entities under the significant influence of Kinetik. Transactions between Group entities which have been eliminated on consolidation are not disclosed. The following transactions were carried out with related parties: In thousands of USD Transactions for the year Balance outstanding Related party December 31, 2021 December 31, 2020 December 31, 2019 December 31, 2021 December 31, 2020 K Cybernation S.à r.l. — — (3,691) — — K Robolife S.à r.l. — — (73,491) — — Remy Robotics LLC — 36 40 — — Hyundai Kia 555 80 — 283 — Hyundai Mobis (898) — — — — Charge Cars Ltd (958) — — — — Kinetik S.à r.l. — (27,481) (168,935) — — As described in note 13, in 2020, Kinetik has contributed part of the shares it owned in Arrival Luxembourg S.à r.l. to Arrival Luxembourg S.à r.l. having a total nominal value of USD 13,724,000 as well as contributing USD 68,000 to the share premium of the Company without the issuance of any shares. During 2020, Kinetik provided loans to Arrival Luxembourg S.à r.l. for a total amount of USD 28,108,596 (see note 15). Services provided to Charge Cars Ltd have been written off to the consolidated statement of profit or loss. Management is currently working with Charge Cars on a transfer pricing arrangement for the services and this would include services provided in 2021 and is expected to be finalised in 2022. The related party tra nsactions relate mainly to acquisition of fixed assets, acquisition of entities, contributions from the ultimate business owner and consulting services. In thousands of USD Transactions for the year Key Management personnel December 31, 2021 December 31, 2020 December 31, 2019 Wages and salaries 2,666 3,369 3,250 Social contributions 1,980 383 628 Other benefits — 55 1 Bonus and other earnings 16,287 — 38 RSP loans — 15,714 — SOP expense 474 3,603 — The analysis provided in the table above includes the compensation paid to Tim Holbrow until August 2021. Tim Holbrow was acting as interim Group CFO and at the end of August he stepped down and he was replaced by John Wozniak. In October 2020, the Group has provided loans to the following executives: Name Nominal Amount Fair value of December 31, 2020 (see note 10A iii) In thousands of USD Tim Holbrow 736 523 Avinash Rugoobur 3,681 2,614 Mike Ableson 1,841 1,200 Daniel Chin 1,227 870 Total 7,485 5,207 The loans had been f ully settled through a one-time discretionary bonus on March 18, 2021, prior to the reverse merger transaction. They were no outstanding loans since the listing of the Company by any executive director of the Company (see Item 7 - related party loans).

PERSONNEL

PERSONNEL	12 Months Ended
	Dec. 31, 2021
Disclosure Of Personnel Costs [Abstract]
PERSONNEL	PERSONNEL The total gross personnel cost for the year ended December 31, 2021 amounted to USD 225,457,766 (2020: USD 126,134,443, 2019: USD 48,903,173). Certain directly attributable wages and salaries are capitalized as part of the costs of the development projects of Arrival vehicle programmes. The amount capitalized amounted to USD 131,559,431 (2020: USD 79,015,683, 2019: USD 32,939,816). Of these amounts capitalized during 2021 an amount of USD 2,523,260 (2020: USD 17,687,887, 2019: nil), relates to the fair value of the SOP where this cost relates to employees which work on the development projects in accordance with IAS 38. The above-mentioned amounts include social security cost of USD 18,628,209 (2020: USD 8,960,364, 2019: USD 3,854,266) and post-employment benefit contributions made by the Group following local regulation in each of the jurisdictions of USD 4,735,444 (2020: USD 2,172,418, 2019: USD 883,246).

CLAIMS AND LITIGATIONS

CLAIMS AND LITIGATIONS	12 Months Ended
	Dec. 31, 2021
Claims and Litigations [Abstract]
CLAIMS AND LITIGATIONS	CLAIMS AND LITIGATIONS From time to time, Arrival may become involved in additional legal proceedings arising in the ordinary course of its business. On December 22, 2021, plaintiffs Bruce Schmutter and Dean Samet, purported Arrival stockholders, filed a putative class action complaint against Arrival, Denis Sverdlov, Tim Holbrow, Michael Ableson, and Avinash Rugoobur in the U.S. District Court for the Southern District of New York captioned Schmutter, et al. v. Arrival S.A., et al. (1:21-11016-NRB). Plaintiffs asserted claims on behalf of all persons and entities that purchased or otherwise acquired Arrival common stock between November 18, 2020 and November 19, 2021 under Section 10(b) and 20(a) of the Securities Exchange Act of 1934. The complaint alleged that defendants made false and/or misleading statements or omissions concerning Arrival’s operations, financial performance, and future growth prospects and profitability. On March 7, 2022, plaintiffs filed a notice of voluntary dismissal of the Schmutter action. On January 11, 2022, plaintiff Miguel Sanchez filed a putative class action complaint against Arrival, Denis Sverdlov, Tim Holbrow, Michael Ableson, and Avinash Rugoobur in the United States District Court for the Eastern District of New York captioned Sanchez v. Arrival S.A., et al. (1:22-cv-00172) asserting substantially the same claims and allegations as those asserted in the Schmutter complaint. On February 22, 2022, a number of purported Arrival shareholders filed motions for appointment as lead plaintiff in the Sanchez action. On April 15, 2022, the court appointed Mostaco Corp. as lead plaintiff in that action. On April 8, 2022, another purported Arrival shareholder, Alexandre Lioubinine, filed a putative class action complaint in the Supreme Court of the State of New York captioned Lioubinine v. Arrival, et. al. (651783/2022). The complaint asserts claims against Arrival and certain of its executives and members of the board of directors under Sections 11, 12(a)(2), and 15 of the Securities Act of 1933. The complaint alleges that Arrival’s Registration Statement on Form F-4 filed with the SEC on December 15, 2020, as amended on January 21, February 16, and February 25, 2021, and declared effective on February 26, 2021 (the “Registration Statement”) contained material misstatements and omissions concerning the Company’s operations, financial performance, and future growth prospects and profitability. Lioubinine purports to assert his claims on behalf of all persons and entities who purchased or otherwise acquired Arrival ordinary shares pursuant or traceable to the Registration Statement. As the cases are still in their early stages, it is not possible to determine the likelihood of success on the merits or any potential liability. Arrival intends to vigorously defend the actions.

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2021
Capital commitments [abstract]
COMMITMENTS	COMMITMENTSThe Group as of December 31, 2021 had USD 24,546,321 (2020: USD 4,424,551) of capital commitments towards the purchase of property plant and equipment and intangible assets.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On February 24, 2022, Russia launched a full-scale invasion of Ukraine. As a result of the invasion, and ongoing war in Ukraine, the EU, EU Member States, Canada, Japan, the United Kingdom and the United States, among others, have implemented and continue to implement coordinated sanctions and export-control measures against Russia and Belarus. The United States and the United Kingdom have also implemented bans on importing Russian oil. In response, Russia has instituted counter-sanctions, which include export bans, divestment restrictions and the nationalization of the property of foreign o rganizations. The uncertain nature, magnitude and duration of Russia’s war in Ukraine and actions taken by Western and other states and multinational organizations in response thereto, including, amongst other things, the potential effects of sanctions, export-control measures, travel bans and asset seizures, as well as Russian retaliatory actions, including, amongst other things, restrictions on oil and gas exports, expropriation and cyber-attacks, on the world economy and markets, have contributed to increased market volatility and uncertainty. Such geopolitical risks may have a material adverse impact on macroeconomic factors which affect Arrival’s business, prospects, financial condition and operating results. Arrival has expended time and resource in relocating employees and data from Russia to other jurisdictions to ensure the operations of the Group will not be materially affected (see note 2 - going concern). On January 24, 2022, Arrival has granted Restricted Stock Units ("RSUs") to all employees and non-employees that were eligible to participate. The total number of RSUs granted amounted to 3,495,662 shares. As per the Company's Incentive Plan, participants are granted the RSUs which have the following vesting conditions: a) 50% of shares granted vest at the later of (i) March 31, 2022 or (ii) the last day of the month during which a participant has completed twelve months of continuous services with Arrival, b) 25% of the shares vest subject to a production rate milestone and c) 25% of the shares vest subject to a contribution milestone. For updates on litigation matters, please refer to note 26, Claims and Litigations.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
List Of Accounting Policies [Abstract]
Basis of consolidation	Basis of consolidation The above-mentioned new standards, amendments and interpretations are not expected to have a significant impact on the consolidated financial statements. a) Subsidiary companies Subsidiaries are all the entities controlled by the Group. Control exists where the Group is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. The existence and effect of potential voting rights that are currently exercisable or convertible are considered when assessing whether the Group controls another entity. The Group also assesses the existence of control when it does not hold more than 50% of the voting rights but is able to govern the financial and operating policies by virtue of de-facto control. De-facto control may arise in circumstances where the size of the Group’s voting rights relative to the size and dispersion of other shareholders participation, give to the Group the power to govern the financial and operating policies of an entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are de-consolidated from the date that control ceases. b) Business combinations The Group accounts for business combinations using the acquisition method when control is transferred to the Group. The consideration transferred for the acquisition of a subsidiary is the fair value of the assets transferred, the liabilities assumed and the equity interests issued by the Group. Acquisition-related costs are expensed in the consolidated statement of profit or (loss) and other comprehensive (loss)/income as incurred. If the business combination is achieved in stages, the fair value at the acquisition date of the interest previously held by the Group is valued again at fair value at the acquisition date through consolidated statement of profit or (loss). Any contingent consideration to be transferred by the Group is recognized at fair value at the acquisition date. Subsequent changes to the fair value of the contingent consideration that is considered as an asset or liability is recognized in accordance with IFRS 9 either in the consolidated statement of profit or (loss) or as a change to the consolidated statement of other comprehensive (loss)/income. Contingent consideration classified as equity is not remeasured and its subsequent settlement is recognized in equity. Goodwill is measured as the excess of the sum of the consideration transferred and the fair value of the amount of any non-controlling interests in the acquiree, over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. If the consideration price is lower than the fair value of the net assets of subsidiaries acquired, the excess is recognized in consolidated statement of profit or (loss) and other comprehensive (loss)/income. Business combinations involving entities under common control are recognized as follows: all assets and liabilities are recorded at book value and the difference between the cost of investment and net equity of the entity acquired is recorded as an equity transaction in the statement of changes in equity. A list of the subsidiary companies of the Group are: The Group Country of Participation in share Principal activity and status 2021 2020 % % Arrival Ltd UK 100 100 R&D Arrival Robotics Ltd (previously named TRA Robotics Ltd) UK 100 100 R&D The Group Country of Participation in share Principal activity and status 2021 2020 % % Arrival R Ltd (previously named Roborace Ltd) UK 100 100 R&D Arrival Jet Ltd UK 100 100 R&D Roborace Ltd UK 100 100 R&D Arrival Automotive UK Ltd UK 100 100 Manufacturing Arrival Solutions UK Ltd UK 100 100 Services Arrival Mobility Ltd UK 100 100 Services Arrival Vault UK Ltd UK 100 100 Services Arrival Elements B.V. NL 100 100 Distributor Arrival USA Inc (previously named Roborace Inc) US 100 100 R&D Arrival Automotive USA Inc US 100 100 Manufacturing Arrival Vault Inc (previously named ARSNL Merger Sub Inc) US 100 — Holding Roborace Inc US 100 100 R&D Arrival Solutions USA Inc US 100 100 Services Arrival Automotive PTE Ltd SGP 100 100 Acquisition and holding of participating interests Arrival RUS LLC (previously named Arrival Software LLC) RUS 100 100 R&D Arrival Robotics LLC (previously named TRA Robotics LLC) RUS — 100 Disposed – July 5, 2021 Arrival Germany GmbH GER 100 100 R&D Arrival Automotive Germany GmbH GER 100 100 Manufacturing Arrival Solutions Germany GmbH (previously named Cybernation Germany GmbH) GER 100 100 Services Arrival Israel Ltd IL 100 100 R&D Arrival LT UAB LT 100 100 R&D Arrival (previously named Arrival Group S.A.) LUX — 100 Holding Arrival Luxembourg S.à r.l LUX 100 — Holding Arrival Automotive ES S.L. ES 100 — Manufacturing Arrival Lab ES S.L. ES 100 — R&D Arrival Automotive (Mauritius) Ltd MUR 100 — Manufacturing Arrival International MUR 100 — Share service centre Arrival Automotive EV Parts Procurement (Shanghai) CNY 100 — Manufacturing Arrival Elements AU Pty Ltd AUD 100 — Distributor Arrival Automotive AU Pty Ltd AUD 100 — Manufacturing Arrival Automotive India Private Ltd INR 100 — Manufacturing Arrival India Private Ltd INR 100 — R&D Arrival Elements MX MNX 100 — Distributor c) Transactions eliminated at consolidation
Foreign currencies	Foreign currencies 1. Foreign currency transactions Transactions in foreign currencies are initially translated to the functional currency using the exchange rate of the day of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated to the functional currency of the Company at the exchange rate at the reporting date. Non-monetary assets and liabilities that are measured at fair value in a foreign currency are translated into the functional currency at the exchange rate when the fair value was determined. Non-monetary items that are measured based on historical cost in a foreign currency are translated at the exchange rate at the date of the transaction. Foreign currency differences are generally recognized in consolidated statement of profit or (loss) and other comprehensive (loss)/income. 2. Foreign operations The assets and liabilities of foreign operations, including goodwill and fair value adjustments arising on acquisition, are translated into US Dollar at the exchange rates at the reporting date. The income and expenses of foreign operations are translated into US Dollar at the average rate of the year. Foreign currency differences are recognized in Other Comprehensive Income (“OCI”) and accumulated in the translation reserve, except to the extent that the translation difference is allocated to Non-Controlling Interest (“NCI”). When a foreign operation is disposed of in its entirety or partially such control, significant influence or joint control is lost, the cumulative amount in the translation reserve related to that foreign operation is reclassified to consolidated statement of profit or (loss) and other comprehensive (loss)/income. as part of the gain or loss on disposal. If the Group disposes of part of its interest in a subsidiary but retains control, then the relevant proportion of the cumulative amount is reattributed to NCI. When the Group disposes of only part of an associate or joint venture while retaining significant influence or joint control, the relevant proportion of the cumulative amount is reclassified to consolidated statement of profit or (loss) and other comprehensive (loss)/income. Foreign exchange gains and losses are presented on a net basis in the consolidated financial statements. The rates applied to convert the foreign operations into USD are presented in note 4.
Property, plant and equipment	Property, plant and equipment Each class of property, plant and equipment is carried at historical cost less, where applicable, any accumulated depreciation and impairment. Historical cost includes expenditures that are directly attributable to the acquisition of the items. The depreciation rates for property, plant and equipment are as follows: Depreciation method Depreciation Rate Plant and machinery Straight line 20 % Factory equipment Straight line 10 % Furniture & Fittings Straight line 20 % Computer equipment Straight line 33 % Motor vehicles Straight line 20 % At the end of each annual reporting period, the depreciation method, useful life and residual value of each asset is reviewed. Any revisions are accounted for prospectively as a change in estimate. When an asset is disposed, the gain or loss is calculated by comparing proceeds received with its carrying amount and is taken to consolidated statement of profit or (loss). Assets that have been acquired but are not ready for use as intended by management are not depreciated. Leasehold improvements under construction are also not depreciated. Leasehold improvements that are available for use are depreciated over the shorter of their useful economic life and the duration of the lease. The right-of-use assets for leases is depreciated over the shorter of their useful economic life and the duration of the lease. Depreciation is presented in administration expenses. Depreciation of assets used in the development of products is capitalized (see note 20C).
Intangible fixed assets and goodwill	Intangible fixed assets and goodwill Intangible fixed assets are valued at their purchase price and consist of directly attributable costs of development of integrated technology and prototypes for the vehicles including costs incurred towards the testing of the vehicle, less accumulated amortization and accumulated impairment losses. Where factors, such as technological advancement or changes in market price, indicate that the residual value or useful life have changed, the residual value, useful life or amortization rate are amended prospectively to reflect the new circumstances. The assets are reviewed for impairment if the above factors indicate that the asset may be impaired. Expenditure on research activities is recognized in the consolidated statement of profit or (loss) as an expense as incurred. Intangible assets under development involve design for, construction or testing of the production of a new or substantially improved products or processes. The expenditure recognized includes the cost of materials, direct labor, directly attributable overheads and borrowing costs. Development costs are capitalized when the criteria of IAS 38 are met. To meet the recognition criteria of IAS 38, the Group has to demonstrate the following : (1) the technical feasibility of completing the intangible asset so that it will be available for use or sale; (2) the intention to complete the intangible asset and use or sell it; (3) the ability to use or sell the intangible asset; (4) how the intangible asset will generate probable future economic benefits; (5) the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and (6) the ability to measure reliably the expenditure attributable to the intangible asset during its development. Other development expenditures that do not meet the criteria of capitalization of IAS 38 are recognized in the consolidated statement of profit or (loss) as an expense as incurred. There will be no amortization until the asset is completed. Capitalized development expenditures are stated at cost less accumulated impairment losses. Intangible assets are amortized as follows: Amortization method Amortization Rate Trademarks and Patents Straight line 3-10 years Software Straight line 33.33% or over the period which any licenses cover The amortization of intangible assets is presented in administration expenses. Goodwill is P1Y amortized. In a business combination, goodwill represents the excess of the consideration paid over the fair value of the net identifiable assets, liabilities and contingent liabilities of the entity acquired. Goodwill is stated at cost, less accumulated impairment losses.
Borrowing costs	Borrowing costs Borrowing costs are interest and other costs that an entity incurs in connection with the borrowing of funds and such costs are generally expensed as incurred. If such borrowing costs are directly attributable to the acquisition, construction or production of a qualifying asset, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, the borrowing cost form part of the cost of that asset and are capitalized as part of the respective asset`s acquisition or production cost. When funds are borrowed for general purpose but used to obtain a qualifying asset, the Company determines the amount of borrowing costs eligible for capitalization by applying a capitalization rate to the expenditures on that asset. The capitalization rate is the weighted average of the borrowing costs applicable to all borrowings that were outstanding during the period.
Trade and other receivables	Trade and other receivables Trade and other receivables without significant financing components are initially measured at the transaction price. Other receivables which have significant financing components, are initially measured at fair value plus transaction costs that are directly attributable to the acquisition or issue. The amount of ECL allowance for trade and other receivables represents the difference between the carrying amount and the recoverable amount, which is equal to the present value of the estimated cash flow.
Financial Assets	Financial Assets The Group classifies its financial assets as assets measured at amortized cost. Financial assets measured at amortized cost are held under the business model that is aimed at collecting contractual cash flows. The cash flows of the financial assets relate solely to payments of the principal and interest on the principal amount. Financial assets recognized at amortized cost are initially measured at fair value less costs that are directly attributable to the acquisition or issue of the financial asset. Subsequently they are adjusted to the payments received and the cumulative amortization of any difference between the original amount and the amount repayable at maturity, using the effective interest method over the term of the financial asset. Interest income from these financial assets is included in finance income. When there is a difference between the fair value and the amount of the transaction at initial recognition, this difference is recognized in finance income or expenses in the consolidated statement of profit or (loss).
Measurement of fair value	Measurement of fair value The Group has an established control framework with respect to the measurement of fair values. This includes a valuation team that has overall responsibility for overseeing all significant fair value measurements, including Level 3 fair values, and reports directly to the Chief Financial Officer. The valuation team regularly reviews significant unobservable inputs and valuation adjustments. If third party information, such as broker quotes or pricing services, is used to measure fair values, then the valuation team assesses the evidence obtained from the third parties to support the conclusion that these valuations meet the requirements of the Standards, including the level in the fair value hierarchy in which the valuations should be classified. Significant valuation issues are reported to the those charged with Governance. When measuring the fair value of an asset or a liability, the Group uses observable market data as far as possible. Fair values are categorised into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows: • Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities. • Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices). • Level 3: inputs for the assets or liabilities that are not based on observable market data (unobservable inputs).
Inventories	Inventories Inventories are measured at the lower of cost and net realizable value. Cost of inventory is determined using the first-in first-out basis and is net of any rebates and discounts received. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs to make the sale. At the reporting date inventory is written down through an obsolescence provision if necessary. When such provision is recognized it is presented as expense in the consolidated statement of profit or (loss).
Cash and cash equivalents and Cash flow statement	Cash and cash equivalents and Cash flow statement Cash and cash equivalents, for the purpose of preparing the statement of cash flows, comprise cash in hand and at banks and short-term deposits expiring not more than three months after the acquisition date. Long term deposits are presented on the Balance Sheet as trade and other receivables, as these deposits are not liquid investments. For the purposes of preparing the statement of cash flows, transactions occurred within such long-term deposits appear within cash flows used in operations.
Impairment of assets	Impairment of non-financial assets The carrying amount of the Group’s assets are reviewed at each reporting date to determine whether there is any indication of impairment in the value of the assets. If such indication exists, the asset’s recoverable amount is estimated. The recoverable amount of an asset is determined as the higher of its net selling price in an arm’s length transaction and the present value of the estimated future cash flows from the continued use of the asset and its sale at the end of its useful life. When the recoverable amount of an asset is lower than its carrying amount, the difference is recognized as an expense in the Consolidated statement of profit or (loss) of the year. The recoverable amount is the higher of its fair value less costs of disposal and its value in use. Arrival determines the recoverable amount as fair value less costs of disposal and compares this with the carrying amount of the respective cash generating unit or the respective asset. The fair value less costs of disposal is measured by discounting future cash flows using a risk-adjusted discount rate. Future cash flows are estimated on the basis of our business plan, adjusted for certain market assumptions which have a detailed planning horizon of seven years. Periods not included in the detailed planning horizon are taken into account by determining their residual value. If the carrying amount exceeds the recoverable amount an impairment loss is recognized. The calculation of the value in use and the fair value less costs of disposal is most sensitive to changes in the following assumptions: (1) Expected future cash flows (2) The risk-adjusted discount rate (3) The terminal growth rate. At each reporting date an assessment is made to determine whether there is any indication that impairment losses recognized in earlier periods no longer exist. In this case a reversal of the previously recognized impairment loss is recognized but only up to a maximum of the amortized historical cost in the current period. Impairment losses on goodwill are not reversed. Impairment of financial assets IFRS 9 requires that a valuation allowance for expected credit losses (“expected loss model”) is recognized for all financial assets measured at amortized cost or at fair value through other comprehensive income. The valuation allowance for the expected credit losses (“ECL”) is recognized upon initial recognition of the financial assets, and at each reporting date the valuation allowance for the ECL is reassessed and adjusted if a material change has occurred. In this case the instruments updated future fair value is discounted using its effective interest rate which was determined at the instruments initial recognition. The difference between the loans previous carrying amount and its updated present value is recognized through profit or loss. The Group considers a wide range of information when assessing credit risk and measuring expected credit losses, including past events and current conditions, but also reasonable and supportable forecasts that affect the expected collectability of the future cash flows of the instrument. Based on the instruments expected credit quality, it must be differentiated between the following three conditions. Stage 1 financial assets are those which credit quality has not deteriorated significantly since initial recognition or that have a low credit risk. Stage 2 financial assets are those that have deteriorated significantly in credit quality since initial recognition and whose credit risk is not low. Stage 3 covers financial assets for which objective evidence of impairment are present at the reporting date. For all assets within the first category (Stage 1) “12-month expected credit losses” are recognized. For all assets within the second category we recognize “lifetime expected credit losses”. Measurement of the expected credit losses is determined by a probability-weighted estimate of credit losses over the expected life of the financial instrument.
Share capital	Share capital Ordinary shares and preferred A shares are classified as equity. Incremental costs directly attributable to the issue of ordinary shares and share options which vest immediately are recognized as a deduction from equity, net of any tax effects. Share premium is the difference between the fair value of the consideration receivable for the issue of shares and the nominal value of the shares.
Trade and other payables	Trade and other payables Trade and other payables are initially recognized at their fair value and subsequently measured at amortized cost.
Interest income and expense	Interest income and expense Interest income and expense are recognized within `finance income’ and `finance expense’ in Consolidated statement of profit or (loss) using the effective interest rate method. The effective interest method is a method of calculating the amortized cost of a financial asset or financial liability and of allocating the interest income or interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts throughout the expected life of the financial instrument, or a shorter period where appropriate, to the net carrying amount of the financial asset or financial liability.
Government grants	Government grants The Group recognizes an unconditional government grant relating to development in the consolidated statement of profit or (loss) by deducting the grant from the related expense when the grant becomes receivable. Government grants which become receivable and relate directly to capital expenditure are credited to fixed assets (assets under construction). The Group considers that a grant becomes receivable when it is reasonably certain that the amount will be received.
Leases	Leases 1. Definition of a lease The Group assesses whether a contract is or contains a lease based on the definition of a lease under IFRS 16. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To assess whether a contract conveys the right to control the use of an identified asset, the Group uses the definition of a lease in IFRS 16. 2. Leased assets At commencement or on modification of a contract that contains a lease component, the Group allocates the consideration in the contract to each lease component on the basis of its relative prices. However, for the leases of property the Group has elected not to separate non‐lease components and account for the lease and non‐lease components as a single lease component. The Group recognizes a right‐of‐use asset and a lease liability at the lease commencement date. The right‐of‐use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, less any lease incentives received. The right‐of‐use asset is subsequently depreciated using the straight‐line method from the commencement date to the end of the lease term, unless the lease transfers ownership of the underlying asset to the Group by the end of the lease term or the cost of the right‐of‐use asset reflects that the Group will exercise a purchase option. In that case, the right‐of‐use asset will be depreciated over the useful life of the underlying asset, which is determined on the same basis as those of property and equipment. In addition, the right‐of‐use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted at the discount rate implicit in the lease if that rate can be readily determined, otherwise the lease’s incremental borrowing rate is used. The Group in 2019 determined its incremental borrowing rate by obtaining interest rates from various external financing sources and made certain adjustments to reflect the terms of the lease and type of the asset leased. For 2020 and 2021, in the absence of external borrowing and Group’s credit risk, the Group has calculated its incremental borrowing rate based on property yields adjusted for economic environment and duration of the leases. Lease payments included in the measurement of the lease liability comprise the following: • fixed payments, including in-substance fixed payments, less any lease incentives receivable; and • amounts expected to be payable under a residual value guarantee. The lease liability is measured at amortized cost using the effective interest method. It is remeasured when there is a change in future lease payments arising from a change in an index or rate, if there is a change in the Group’s estimate of the amount expected to be payable under a residual value guarantee, if the Group changes its assessment of whether it will exercise a purchase, extension or termination option or if there is a revised in-substance fixed lease payment. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right‐of‐use asset or is recorded in the Consolidated statement of profit or (loss) if the carrying amount of the right‐of‐use asset has been reduced to zero. 3. Short-term leases and leases of low-value assets
Share-based payments	Share-based payments Share-based compensation benefits are provided to employees via the Arrival Share Option Plan (“SOP”), Restricted Stock Unit (“RSU”) and Arrival Restricted Share Plan (“RSP”). Share-based payment arrangements in which the Company receives goods or services as consideration for its own equity instruments are accounted for as equity-settled share-based payment transactions. The grant date fair value of share-based payments awards granted to employees is recognized as an employee expense or it is capitalized as part of the development cost, with a corresponding increase in equity, over the vesting period. For awards that are vested on grant date, the services received are recognized in full, with a corresponding increase in equity. The fair value of the awards granted is measured using an option valuation model, taking into account the terms and conditions upon which the awards were granted. The amount recognized as an expense is adjusted to reflect the revised estimated number of awards for which the related service and non-market vesting conditions are expected to be met, such that the amount ultimately recognized is based on the number of awards that do meet the related service and non-market performance conditions at the vesting date. For share-based payment awards with non-vesting and market conditions, the grant date fair value of the share-based payment is measured to reflect such conditions and there is no true-up for differences between expected and actual outcomes.
Derivative financial instruments	Derivative financial instruments Derivative financial instruments are measured at fair value on the basis of published market prices if such are available for the respective instrument. If there is no quoted price on an active market, other appropriate valuation methods are applied. Appropriate valuation methods take all factors into account that independent, knowledgeable market participants would consider in arriving at a price and that constitute recognized, established economic models for calculating the price of financial instruments. If the Arrival group enters into a hedging relationship and if all the requirements for hedge accounting would be satisfied, the derivatives for hedging would be classified as “derivative financial instruments as an effective part of a hedging relationship”. As of December 31, 2021, none of the Group entities had entered into any derivative financial instrument to hedge market risks.
Convertible notes	Convertible notes Upon initial recognition of convertible notes, the Company determines whether the convertible notes consist of liability and equity components, or if both components represent liabilities. Convertible notes which provide conversion into a variable number of shares are classified as hybrid financial instruments and the conversion option is separated from the host contract and accounted for as an embedded derivative. The conversion rate and price of the convertible notes that were issued on November 23, 2021, are subject to adjustment for certain contractually labelled “dilutive events” like issuance of share dividends on ordinary shares, issuance of certain rights or warrants, subdivisions, combinations, distributions of capital shares, indebtedness, or assets, cash dividends and certain issuer tender or exchange offers. As such features constitute a conversion into a variable number of shares, the Company separately accounted for the conversion feature as a derivative liability recorded at fair value and marked-to-market at each reporting date with the changes in the fair value reported in finance income or finance cost affecting profit or loss and total comprehensive income. The host contract is accounted for at amortized historical cost using the effective interest rate method. Upon settlement, Arrival may choose to pay or deliver, either cash (“cash settlement”), ordinary shares (“physical settlement”) or a combination of cash and ordinary shares (“combination settlement”).
Taxation	Taxation Tax on the profit or loss for the year comprises current and deferred tax. Tax is recognized in the income statement except to the extent that it relates to items recognized directly in equity, in which case it is recognized in equity. The income tax expense or income for the period is the tax payable on the current period’s taxable income based on the applicable income tax rate for each jurisdiction adjusted by changes in deferred taxes and liabilities attributable to temporary differences and to unused tax losses. Current tax is calculated on the basis of the tax laws enacted or substantively enacted at the end of the reporting period in the countries where the Group’s subsidiaries operate and generate taxable income. Deferred tax is provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. The following temporary differences are not provided for: the initial recognition of goodwill; the initial recognition of assets or liabilities that affect neither accounting nor taxable profit other than in a business combination, and differences relating to investments in subsidiaries to the extent that they will probably not reverse in the foreseeable future. The amount of deferred tax provided is based on the expected manner of realization or settlement of the carrying amount of assets and liabilities, using tax rates enacted or substantively enacted at the balance sheet date. A deferred tax asset is recognized only if it is probable that future taxable amounts will be available to utilize those temporary differences and losses. Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets and liabilities and when the deferred tax balances relate to the same taxing authority. R&D Tax Credits
Events after the reporting date	Events after the reporting date Assets and liabilities are adjusted for events which occurred in the period between the reporting date and the date the financial statements are approved by the Board when such events provide evidence of conditions that existed at the end of the reporting period.
Use of estimates and judgements	Use of estimates and judgements The preparation of consolidated financial statements in accordance with IFRS as issued by the International Accounting Standards Board (IASB) requires from Management the exercise of judgment, to make estimates and assumptions that influence the application of accounting principles and the related amounts of assets and liabilities, income and expenses. The estimates and underlying assumptions are based on historical experience and various other factors that are deemed to be reasonable based on knowledge available at that time. Actual results may deviate from such estimates. A higher degree of judgement has been applied to: Impairment testing In addition to evaluating assets when a trigger for impairment occurs, Arrival performs annual impairment testing for its CGUs with in progress R&D assets. As described in note 6 and 7 of the consolidated financial statements, the Company has fully impaired two of its cash generating units. in respect of Charging stations and Roborace at year end for a total impairment expense of USD 20,511,493. The Group has tested its Automotive Cash generating unit for impairment as at December 31, 2021. Automotive cash generating unit (‘AUTO CGU’) consists of intangible assets of USD 414,674,000 and tangible assets of USD 271,607,000. Management have performed a fair value less cost to sell model for the purpose of performing an annual impairment assessment of the Auto CGU. Considering there is only one remaining CGU as at the balance sheet date i.e AUTO CGU, in accordance with IFRS 13 management used a valuation technique based on the quoted market price for the Company’s equity shares to determine best estimate of the fair value less cost to disposal of the CGU. Management has compared the fair value less cost of disposal with the carrying value of the Auto CGU and noted that based on this evaluation no impairment was considered necessary. The market capitalization as at December 31, 2021 was USD 4,724,871,702 the equivalent of EUR 4,175,354,528. In addition management has identified two leases that are not expected to generate future cash inflows and thus these have also been impaired. Further information on the impairment of non-financial assets is included in notes 6 and 7. Capitalized assets in the course of construction Management uses judgement to determine when a project has reached the development phase, to ascertain the technical feasibility of the projects, ability to use or sell the asset and reliably measuring the cost capitalized in accordance with the criteria for capitalization for development expenditure per IAS 38 as listed in the accounting policy above. Management estimates the cost to completion and probable future cash flows that will flow in order to determine if the project is economically viable. If the conditions are met and it is believed that there is a market for the product under development, then all directly attributable costs relating to the project are capitalized. Share based payments In determining the value of the SOP 2020 (see note 23), management used the following assumption: a) participants that will resign before 1 year of service or before the milestone dates are achieved: 4.3% and 13.75% respectively. The estimation was performed based on latest available information on the staff turnover of the Group, and b) the date that milestones will be achieved. As of December 31,2021, Management reassessed the dates the production rate and the contribution milestones based on the latest business plan and concluded that these will be achieved in October 2023 and November 2024 respectively. The impact of the new estimate is included in note 23. Reasonably possible changes at the reporting date to one of the relevant assumptions, holding other assumptions constant, would have affected the share based payments by the amounts shown below: December 31, 2021 in thousands of USD Increase Decrease Resign before the milestone dates (1% movement) (177) 180 Milestones be achieved (6 months earlier or 6 months later) (1,344) 1,898 Employee loans Participants in the RSP have received interest bearing and interest free loans, all provided on a full recourse basis. For the determination of fair value at initial recognition of loans granted to employees, employees of Kinetik and ex-employees (together referred to as “Wider Group Employees”), at the date of the loan issuance management has initially used the following assumptions: 1) Redemption of loans: loans repayable in October 2021 will be repaid at the maturity of the loans. Loans with maturity in October 2030, it was estimated that these loans will be repaid in Q3 2022. 2) Risk free rate: The zero-coupon German government bond with a maturity commensurate to the expected terms has been used. 3) Volatility of RSU price: Same assumptions have been used as per share-based payments (see note: 23). 4) Initial savings at loan issue: OECD data for the United Kingdom, Germany and the USA regarding average household financial assets, average proportion of household financial assets that are cash or deposits and average wages as well as average loan value for the borrowers as a percentage of their salary have been used. 5) Annual increase in savings: management has also used the OECD data on average wages, average disposable income, average savings as a percentage of disposable income and scaled up for the average loan value for the borrowers as a percentage of their salary. As described in Note 9, as of September 30, 2021, Arrival has signed new loan agreements with the RSP participants that were expiring in October 2021, in order to re-finance these loans of the employees. As of December 31, 2021 the share price of the of Group has significantly decreased and this reduction has continued in 2022. As a result of the share price reduction, management has reassessed the expected redemption date of all loans. Arrival has signed new loan agreements on April 8, 2022 which extended the maturity of the loans maturing in October 2022 to October 2027. Whilst the extension of the loan in 2022 is not an adjusting subsequent event for the purpose of calculating the value at amortized cost, Arrival has considered this in evaluating recoverability of the loan using expected credit loss model under IFRS 9. It is now assumed that with a probability of 20% the loans will be redeemed at the end of 2023, with a probability of 20% at the end of 2024, with a probability of 30% at the end of 2025, and with a probability of 30% their redemption is expected to occur at the end of 2026. For the one year loans extended the Company recorded an impairment of USD 13,117,000 and post the impairment charge the fair value of these loans equals to the amortized cost less expected credit loss. T he fair value and the carrying value of the loans maturing in October 2027 loans amounts to USD 20,582,787. For the 10 year loans, th e fair value of the loans, as of December 31, 2021, was estimated using the Black-Scholes-Merton option pricing methodology (“BSMOPM”). Weighted by the probability of the before mentioned expected redemption dates, we conclude, based on the result of the BSMOPM, that the fair value for these loans amounts to USD 2,347,153. To determine the amortized cost less ECL of the loans management has used the following assumptions: 1) Redemption of loans: loans will be repaid at the maturity. 2) Risk free rate: The zero-coupon German government bond with a maturity commensurate to the expected terms has been used. 3) Volatility of share price: 102%. 4) Initial savings at loan issue: OECD data for the United Kingdom, Germany and the USA regarding average household financial assets, average proportion of household financial assets that are cash or deposits and average wages as well as average loan value for the borrowers as a percentage of their salary have been used. 5) Annual increase in savings: management has also used the OECD data on average wages, average disposable income, average savings as a percentage of disposable income and scaled up for the average loan value for the borrowers as a percentage of their salary. The OECD data used in the valuation model are as of 2019 and 2020. The same assumption were used for determining the fair value of the 10 year loans as of December 31, 2021. Changes in the estimate of one or more of those inputs can result in a significantly higher or lower ECL. It is also expected that there are interrelationships present between the unobservable inputs used in the fair value measurement. This means that if one of the input factors changes it would be likely that this would influence the other input factors as well. The expected redemption date, the expected share price volatility, and the expected savings rate are considered as the most significant unobservable inputs used in the fair value measurement of the employee loans. The base scenario considers a weighted average expected share price volatility of 106%, a weighted average expected term of the loans until redemption of 3.56 years, and a weighted average savings rate of 29% of the total loan value for the loans expected to mature in 2027 and of 55% for the loans maturing in 2030. The following table displays the sensitivity of the employee loans amortized cost less ECL to a change in the expected share price volatility: in thousands of USD Amortized cost of loans less ECL maturing in Expected volatility Change 2027 2030 Base case (20)% 23,699 2,560 Base case (10)% 22,075 2,450 Base case —% 20,583 2,347 Base case 10% 19,224 2,252 Base case 20% 17,999 2,167 The following table displays the sensitivity of the employee loans amortized cost less ECL to a change in the expected redemption date: in thousands of USD Change Amortized cost less ECL of loans maturing in Expected term in years 2027 2030 Base case -0.5 22,135 2,434 Base case -0.25 21,020 2,367 Base case 0 20,583 2,347 Base case +0.25 20,410 2,347 Base case +0.5 20,416 2,358 The following table displays the sensitivity of the employee loans amortized cost less ECL to a change in the employee’s expected cumulative savings at redemption: in thousands of USD Change Amortized cost less ECL of loans maturing in Cumulative savings in years 2027 2030 Base case -0.5 17,584 2,103 Base case -0.25 19,093 2,226 Base case 0 20,583 2,347 Base case +0.25 22,053 2,365 Base case +0.5 23,501 2,580 Embedded derivatives For the valuation of the derivative liability that is embedded in the convertible notes the Company used the Monte Carlo Simulation option pricing methodology (”MCSOPM”). The unobservable inputs are the risk-free rate, the expected share price volatility, the expected exercise period, and the conversion rate. The risk-free rate is based on the market yield on US government debt with a maturity commensurate to the expected term of the conversion option. The expected share price volatility was estimated based on the average historical volatility observed across selected comparable quoted companies, calculated based on weekly price movement over a period in line with the expected term of the conversion options. For the expected exercise period it was assumed that the exercise will take place at the earliest opportunity as this would be economically most beneficial for Arrival, i.e. as soon as the conversion threshold is met during Arrival`s redemption window, which lies between December 6, 2024, and December 1, 2026. For the development of the above inputs management has engaged a professional third-party service provider. Changes in the estimate of one or more of those inputs can result in a significantly higher or lower fair value measurement. It is also expected that there are interrelationships present between the unobservable inputs used in the fair value measurement. This means that if one of the input factors changes it would be likely that this would influence the other input factors as well. The expected exercise period and the expected share price volatility are considered as the most significant unobservable inputs used in the fair value measurement of the embedded derivatives. It can be assumed that a change in the expected share price volatility influences the exercise period reflecting an interrelationship between these two unobservable inputs. The base scenario considers an expected share price volatility of 101% and assumes that Arrival redeems early, resulting in a fair value of the derivative liability of USD 118,600,000 as of December 31, 2021. The following table displays the impact on the derivatives fair value in percent of the base value if one or more of the unobservable inputs are changed. Expected volatility 81% 91% 101% 111% 121% Exercise profile Holder exercises early 50.4% 54.5% 58.2% 61.6% 64.9% Arrival redeems early 80.6% 93.3% 100.0% 107.7% 115.0% Exercise at maturity 93.3% 104.6% 114.8% 123.8% 131.7% The above sensitivity results are derived from 50,000 simulations of the MCSOPM for each pair of inputs. The exercise profiles reflect the following assumptions: • Holder exercises early: the holder exercises the conversion rights at the earliest opportunity after March 31, 2022, when the conversion threshold is met. • Arrival exercises early: Arrival serves a redemption notice at the earliest opportunity after December 1, 2024, when the conversion threshold is met, triggering exercise by the holders. • Maturity: The conversion rights are exercised immediately after Arrival serves a redemption notice at maturity on December 1, 2026, regardless of whether earlier exercise or redemption is possible. Based on the above sensitivity analysis a reduction of the expected volatility e.g., to 81% of the currently assumed volatility while keeping the exercise profile unchanged would result in a fair value of the embedded derivative liability amounting to 80.6% of its fair value as obtained in the base scenario so that the fair value of the embedded derivative liability would be reduced from currently USD 118,600,000 to USD 95,591,600. If the assumed volatility would increase to 121%, the fair value of the embedded derivative liability would consequently increase to USD 136,390,000. Warrants Arrival issued public and private warrants which are convertible into ordinary shares. All public and some of the private warrants were redeemed in 2021 so that only private warrants are outstanding as of December 31, 2021. The conversion of such warrants into ordinary shares is set out in the consolidated statement of changes in equity and the cash paid for the redemption of the warrants is disclosed in the consolidated statement of cash flows. As of December 31, 2021, no public warrants were outstanding and the fair value of the private warrants is not material to the consolidated financial statements. However fair value of the private warrants was a critical estimate for the calculation of the listing expense on the date of the business combination. Arrival accounts for all warrants at fair value though profit or loss and changes in the fair value are recognized within finance income. The public warrants were listed and freely tradable under the ticker “ARVLW” so that their fair value could be derived directly from observable market prices. The fair value of the private warrants is estimated using a Monte Carlo Simulation option pricing methodology (“MCSOPM”). The MCSOPM estimates the value of the private warrants by simulating the future price path of the underlying Arrival shares as a random walk moving with a lognormal distribution between each pricing date. The value of the private warrants is calculated for each simulated price path based on the timing and payoff from exercise of the redemption price. The simulation is repeated numerous times and the average present value of the payoff to the private warrants in all simulations is calculated. An estimate of the fair value of the private warrants is obtained by applying appropriate discounts for lack of marketability (“DLOM”) to the average present value of the payoff. The most significant inputs used for the MCSOPM are the risk-free rate, the expected average term until exercise, the expected share price volatility over the warrants term to maturity, and the DLOM. The DLOM reflects the fact that the private warrants are not themselves marketable, a feature which makes a private warrant less valuable than an otherwise identical publicly traded warrant. We have estimated the DLOM with reference to the results of the models proposed by Finnerty and Ghaidarov which are consistent with market practice. This valuation methodology follows similar principles than the MCSOPM and utilises the same inputs, i.e. the expected term until exercise and the expected share price volatility over the warrants term to maturity. This ensures that consistent input factors were adopted for both models, the MCSOPM and the DLOM. All valuation inputs for the private warrants were obtained and the corresponding fair value calculation was performed with the help of an independent third-party valuation expert. The terms of such warrants and a more detailed explanation of the transactions that occurred throughout the year are described in note 16 and some additional disclosures can be found in the notes 13, 14, and in note 22 to the consolidated financial statements. Management has analyzed the requirements of IAS 32 to determine the classification of the Warrants. IAS 32 states that a contract that will be settled for a fixed number of own shares in exchange for a fixed amount of cash is an equity instrument. However, there are several features of the Warrants that break the fix to fix requirement and thus management decided that classifying them as financial liability is the appropriate classification as per IFRS requirements. Listing expense Management has computed the listing expense in accordance with IFRS 2. Accounting of reverse merger is a complex accounting topic, wherein, management had to determine the listing expense to the recognized in the income statement based on the fair value of the shared issued net off the net assets acquired and fair value of the warrants issued. Please refer to note 22 for key estimates and judgements used for determination of listing expense. Functional currency Management considers change in functional currency as a critical judgement. The details of the factors considered in the change in the functional currency are included note 2 ( functional and presentation currency). Changes in significant accounting policies Prior to January 1, 2020, government grants which become receivable and relate to a capital expenditure were recorded to a deferred income account and released to the consolidated statement of profit or (loss) and other comprehensive (loss)/income over the expected useful lives of the relevant assets. As of January 1, 2020, the Group started recognizing government grants which become receivable and relate to capital expenditure as a reduction of fixed assets. Management decided to implement this change in accounting policy, in 2020, as several of the assets under development may have indefinite useful economic life and such as the deferred income recognized on the balance sheet would not be released. It is considered by changing the accounting policy that this will give a better view of the financial position of the Group. The change of this accounting policy did not have a material impact on the financial statements of the periods prior to January 1,2020.

BASIS OF PREPARATION (Tables)

BASIS OF PREPARATION (Tables)	12 Months Ended
	Dec. 31, 2021
Basis of preparation [abstract]
Disclosure of foreign exchange rates	In preparing these financial statements, the exchange rates used in respect of the Euro (€) are: Closing rate December 31 Average rate for the year ended December 31 Country ISO Code 2021 2020 2021 2020 Europe EUR 1.131610 1.227100 1.183269 1.147000
Adoption of new and revised International Financing Reporting Standards	The following Standards, Amendments to Standards and Interpretations have been issued and adopted by the Group as of the effective date. Effective date New standards or amendments January 1, 2021 IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 – Interest Rate Benchmark Reform – Phase 2 The following Standards, Amendments to Standards and Interpretations have been issued but are not effective for the year ended December 31, 2021: Effective date New standards or amendments January 1, 2022 Onerous Contracts – Cost of Fulfilling a Contract (Amendments to IAS 37) January 1, 2022 Annual Improvements to IFRS Standards 2018-2020 January 1, 2022 Property, Plant and Equipment: Proceeds before Intended Use (Amendments to IAS 16) January 1, 2022 Reference to the Conceptual Framework (Amendments to IFRS 3) January 1, 2023 IAS 1 – Classification of Liabilities as Current or Non-Current January 1, 2023 Disclosure of Accounting Policy (Amendments to IAS 1 and IFRS Practice Statement 2) January 1, 2023 Definition of Accounting Estimate (Amendments to IAS 8) January 1, 2023 Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12) Available for optional adoption/effective date deferred indefinitely IFRS 10 and IAS 28 – Sale or Contribution of Assets between Investor and its Associate or Joint Venture

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2021
List Of Accounting Policies [Abstract]
Summary of List of the Subsidiary Companies of the Group	A list of the subsidiary companies of the Group are: The Group Country of Participation in share Principal activity and status 2021 2020 % % Arrival Ltd UK 100 100 R&D Arrival Robotics Ltd (previously named TRA Robotics Ltd) UK 100 100 R&D The Group Country of Participation in share Principal activity and status 2021 2020 % % Arrival R Ltd (previously named Roborace Ltd) UK 100 100 R&D Arrival Jet Ltd UK 100 100 R&D Roborace Ltd UK 100 100 R&D Arrival Automotive UK Ltd UK 100 100 Manufacturing Arrival Solutions UK Ltd UK 100 100 Services Arrival Mobility Ltd UK 100 100 Services Arrival Vault UK Ltd UK 100 100 Services Arrival Elements B.V. NL 100 100 Distributor Arrival USA Inc (previously named Roborace Inc) US 100 100 R&D Arrival Automotive USA Inc US 100 100 Manufacturing Arrival Vault Inc (previously named ARSNL Merger Sub Inc) US 100 — Holding Roborace Inc US 100 100 R&D Arrival Solutions USA Inc US 100 100 Services Arrival Automotive PTE Ltd SGP 100 100 Acquisition and holding of participating interests Arrival RUS LLC (previously named Arrival Software LLC) RUS 100 100 R&D Arrival Robotics LLC (previously named TRA Robotics LLC) RUS — 100 Disposed – July 5, 2021 Arrival Germany GmbH GER 100 100 R&D Arrival Automotive Germany GmbH GER 100 100 Manufacturing Arrival Solutions Germany GmbH (previously named Cybernation Germany GmbH) GER 100 100 Services Arrival Israel Ltd IL 100 100 R&D Arrival LT UAB LT 100 100 R&D Arrival (previously named Arrival Group S.A.) LUX — 100 Holding Arrival Luxembourg S.à r.l LUX 100 — Holding Arrival Automotive ES S.L. ES 100 — Manufacturing Arrival Lab ES S.L. ES 100 — R&D Arrival Automotive (Mauritius) Ltd MUR 100 — Manufacturing Arrival International MUR 100 — Share service centre Arrival Automotive EV Parts Procurement (Shanghai) CNY 100 — Manufacturing Arrival Elements AU Pty Ltd AUD 100 — Distributor Arrival Automotive AU Pty Ltd AUD 100 — Manufacturing Arrival Automotive India Private Ltd INR 100 — Manufacturing Arrival India Private Ltd INR 100 — R&D Arrival Elements MX MNX 100 — Distributor
Summary of the Depreciation Rates for Property, Plant and Equipment	The depreciation rates for property, plant and equipment are as follows: Depreciation method Depreciation Rate Plant and machinery Straight line 20 % Factory equipment Straight line 10 % Furniture & Fittings Straight line 20 % Computer equipment Straight line 33 % Motor vehicles Straight line 20 %
Summary of Intangible Assets are Amortised	Intangible assets are amortized as follows: Amortization method Amortization Rate Trademarks and Patents Straight line 3-10 years Software Straight line 33.33% or over the period which any licenses cover
Disclosure of Increase (Decrease) in Share Based Payment Due to Unobservable Input	Reasonably possible changes at the reporting date to one of the relevant assumptions, holding other assumptions constant, would have affected the share based payments by the amounts shown below: December 31, 2021 in thousands of USD Increase Decrease Resign before the milestone dates (1% movement) (177) 180 Milestones be achieved (6 months earlier or 6 months later) (1,344) 1,898
Disclosure of Sensitivity Analysis of Fair Value Measurement to Changes in Unobservable Inputs, Assets	The following table displays the sensitivity of the employee loans amortized cost less ECL to a change in the expected share price volatility: in thousands of USD Amortized cost of loans less ECL maturing in Expected volatility Change 2027 2030 Base case (20)% 23,699 2,560 Base case (10)% 22,075 2,450 Base case —% 20,583 2,347 Base case 10% 19,224 2,252 Base case 20% 17,999 2,167 The following table displays the sensitivity of the employee loans amortized cost less ECL to a change in the expected redemption date: in thousands of USD Change Amortized cost less ECL of loans maturing in Expected term in years 2027 2030 Base case -0.5 22,135 2,434 Base case -0.25 21,020 2,367 Base case 0 20,583 2,347 Base case +0.25 20,410 2,347 Base case +0.5 20,416 2,358 The following table displays the sensitivity of the employee loans amortized cost less ECL to a change in the employee’s expected cumulative savings at redemption: in thousands of USD Change Amortized cost less ECL of loans maturing in Cumulative savings in years 2027 2030 Base case -0.5 17,584 2,103 Base case -0.25 19,093 2,226 Base case 0 20,583 2,347 Base case +0.25 22,053 2,365 Base case +0.5 23,501 2,580
Disclosure of Sensitivity Analysis of Fair Value Measurement to Changes in Unobservable Inputs, Liabilities	The following table displays the impact on the derivatives fair value in percent of the base value if one or more of the unobservable inputs are changed. Expected volatility 81% 91% 101% 111% 121% Exercise profile Holder exercises early 50.4% 54.5% 58.2% 61.6% 64.9% Arrival redeems early 80.6% 93.3% 100.0% 107.7% 115.0% Exercise at maturity 93.3% 104.6% 114.8% 123.8% 131.7%

RISK MANAGEMENT AND CONTROL O_2

RISK MANAGEMENT AND CONTROL OVER FINANCIAL REPORTING (Tables)	12 Months Ended
	Dec. 31, 2021
RISK MANAGEMENT AND CONTROL OVER FINANCIAL REPORTING [Abstract]
Summary of Fluctuation of The Main Currencies The Group	The following table shows the most relevant exchange rates against US Dollar that were used in the presentation of the consolidated financial statements: Closing rate December 31 Average rate for the year ended December 31 Country ISO Code 2021 2020 2021 2020 Australia AUD 0.725881 n.a. 0.751155 n.a. China CNY 0.156923 n.a. 0.155001 n.a. England GBP 1.349947 1.364960 1.375630 1.289690 Europe EUR 1.131610 1.227100 1.183269 1.147000 India INR 0.013436 n.a. 0.013532 n.a. Israel ILS 0.321935 0.311076 0.309246 0.292350 Mauritius MUR 0.022863 n.a. 0.024009 n.a. Mexico MXP 0.048736 n.a. 0.049317 n.a. Russia RUB 0.013363 0.013416 0.013567 0.013618 Singapore SGD 0.739551 0.756628 0.744369 0.726562

OPERATING SEGMENTS (Tables)

OPERATING SEGMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
Operating Segments [Abstract]
Disclosure of Operating Segments	The following is an analysis of the Group’s segment results for the reportable segment for the years ended 31 December 2021, 2020 and 2019: In thousands of USD Automotive Automotive Automotive 2021 2020 2019 Administrative expenses (171,030) (86,178) (35,142) Research and development expenses (57,080) (20,585) (12,481) Finance income 174,801 3,100 57 Finance cost (32,538) (6,604) (3,622) Loss for the year (1,304,381) (95,447) (53,841) Additions to PP&E and intangibles 406,298 187,208 114,103 In thousands of USD Automotive Automotive 2021 2020 Balance sheet information Property, plant and equipment 271,607 138,317 Intangible assets and goodwill 414,674 210,723
Disclosure of Geographical Areas	In thousands of USD Automotive Automotive 2021 2020 Property, plant and equipment UK 202,077 96,134 US 47,818 30,744 Spain 12,453 — Russia 6,084 3,461 Others 3,175 7,978 Total 271,607 138,317 Intangible assets and goodwill UK 414,623 208,742 Others 51 1,981 Total 414,674 210,723

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2021
Property, plant and equipment [abstract]
Summary Of Property, Plant And Equipment	In thousands of USD Land and Plant and Furniture and Motor Assets under Construction 2 TOTAL Cost At January 1, 2021 114,999 31,848 6,984 738 6,310 160,879 Additions 99,129 19,291 1,913 428 53,549 174,310 Disposals (144) (1,095) (198) (8) — (1,445) Modification of lease 3 80 — — — — 80 Cancellation of leases 4 (4,243) — — — — (4,243) Transfers 933 3,520 — — (4,141) 312 Foreign exchange differences (3,376) (742) (101) (12) (590) (4,821) At December 31, 2021 207,378 52,822 8,598 1,146 55,128 325,072 Depreciation/impairment At January 1, 2021 (7,912) (12,665) (1,713) (272) — (22,562) Depreciation (15,549) (9,449) (1,583) (260) — (26,841) Impairment 5 (4,588) (2,733) (210) (219) (241) (7,991) Impairment reversal 1,045 — — — — 1,045 Cancellation of leases 849 — — — — 849 Disposals 144 995 141 4 — 1,284 Transfers — 147 (69) (78) — — Foreign exchange differences 455 244 41 11 — 751 At December 31, 2021 (25,556) (23,461) (3,393) (814) (241) (53,465) Net book Value At January 1, 2021 107,087 19,183 5,271 466 6,310 138,317 At December 31, 2021 181,822 29,361 5,205 332 54,887 271,607 In thousands of USD Land and Plant and Furniture and Motor Assets under Construction 2 TOTAL Cost At January 1, 2020 26,901 18,276 3,972 129 1,722 51,000 Additions 57,912 12,093 2,823 95 4,280 77,203 Disposals — (180) (264) — — (444) Modification of lease 3 28,108 — — — — 28,108 Additions through business combinations under common control — 160 150 450 — 760 Transfers (2,078) — — — — (2,078) Additions through business combinations 189 842 5 12 1,048 Foreign exchange differences 3,967 657 298 52 308 5,282 At December 31, 2020 114,999 31,848 6,984 738 6,310 160,879 Depreciation/impairment At January 1, 2020 (3,987) (6,723) (970) (60) — (11,740) Additions through business combinations under common control — (68) (27) (107) — (202) Depreciation (7,062) (5,716) (904) (83) — (13,765) Modification of lease 3 1,278 — — — — 1,278 Transfers 2,078 — — — — 2,078 Impairment — (29) — — — (29) Disposals — 180 259 — — 439 Foreign exchange differences (219) (309) (71) (22) — (621) At December 31, 2020 (7,912) (12,665) (1,713) (272) — (22,562) Net book Value At January 1, 2020 22,914 11,553 3,002 69 1,722 39,260 At December 31, 2020 107,087 19,183 5,271 466 6,310 138,317 1. Land and Building comprise cost of right-of-use assets of properties for USD 204,710,363 (2020: USD 107,330,865), accumulated depreciation for USD 22,682,728 (2020: USD 7,523,468) and accumulated impairment for USD 3,260,075 (2020: USD nil). 2. Assets under construction classified under property, plant and equipment are assets bought and/or lease hold improvements that are not ready for use. Additions to assets under construction include capitalized borrowing costs directly related to the building of the factories for USD 134,016 (2020: USD nil), calculated using a capitalization rate of 21%. 3. During 2020, the Group has entered a number of new leases and amended several existing agreements. The Group has entered into 4 lease agreements in the USA which have a right-of-use assets of USD 27,264,190. In addition, the Group has leased office and factory buildings in the UK of total right-of-use asset value of USD 28,311,401. Due to the growth the Group, we have renegotiated several of the existing lease agreements, which resulted in obtaining better terms and at the same time extent the period of the lease terms. The total modification of the lease amounted to USD 28,108,382 of cost and USD 1,277,758 of accumulated depreciation. In 2021, the Group entered into several lease agreements a total amount USD 88,313,447. These additions are related, mainly, to offices and workshop spaces in the UK for USD 71,901,364, to a workshop space in Spain for USD 13,587,608 and in Russia for USD 26,208,881. 4. Cancellation of leases relate to the cancellation of 3 leases in the UK, the net book value of the right-of-use assets cancelled amounted to USD 3,395,116 resulting in a gain of USD 1,297,784. 5. Impairment of right-of-use assets booked in 2021 relate mainly to right-of-use assets of leases in Germany under dispute for USD 2,158,506, to a workshop space in the US for USD 1,103,627 and to a lease in Israel for USD 854,051 being part of the fixed assets of the Charing Stations cash generating unit impaired. The impairment of right-of-use asset related to the workshop space in the US was reversed in the same year as the group assessed that the circumstances that initially led to booking the impairment do no longer exist at December 31, 2021. An impairment loss of USD 4,634,110 was recorded related to the property, plant and equipment of Charging Stations and Roborace cash generating units.

INTANGILE ASSETS AND GOODWILL (

INTANGILE ASSETS AND GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2021
Intangible Assets [Abstract]
Summary of Intangible Assets And Goodwill	In thousands of USD Goodwill Assets under 1 Patent, trademarks Software TOTAL Cost At January 1, 2021 35 256,200 573 5,575 262,383 Additions — 225,885 — 6,103 231,988 Transfers — (311) — (385) (696) Disposals — (834) — (284) (1,118) Foreign exchange differences (3) (7,099) (5) (168) (7,275) At December 31, 2021 32 473,841 568 10,841 485,282 Amortization/impairment At January 1, 2021 (2) (49,058) (102) (2,498) (51,660) Amortization — — (73) (2,698) (2,771) Disposals — — — 276 276 Transfers — — — 385 385 Impairments — (17,243) (325) — (17,568) Foreign exchange differences — 653 6 71 730 At December 31, 2021 (2) (65,648) (494) (4,464) (70,608) Net book Value At January 1, 2021 33 207,142 471 3,077 210,723 At December 31, 2021 30 408,193 74 6,377 414,674 In thousands of USD Goodwill Assets under 1 Patent, trademarks Software TOTAL Cost At January 1, 2020 7 140,353 117 2,690 143,167 Additions 30 105,519 — 2,643 108,192 Additions through business combinations under common control — — 414 — 414 Additions through business combinations — — — 5 5 Transfers (4) — — — (4) Disposals — — — (11) (11) Foreign exchange differences 2 10,328 42 248 10,620 At December 31, 2020 35 256,200 573 5,575 262,383 In thousands of USD Goodwill Assets under 1 Patent, trademarks Software TOTAL Amortization/impairment At January 1, 2020 (7) (47,125) (19) (1,371) (48,522) Amortization (31) (1,024) (1,055) Additions through business combinations under common control — (44) — (44) Transfers 5 — — — 5 Disposals — — — 5 5 Impairment — (420) (420) Foreign exchange differences — (1,513) (8) (108) (1,629) At December 31, 2020 (2) (49,058) (102) (2,498) (51,660) Net book Value At January 1, 2020 — 93,228 98 1,319 94,645 At December 31, 2020 33 207,142 471 3,077 210,723 1. Assets under construction include all costs of projects that are in development phase. The projects under development relate to electric vehicles, electric vehicle components and software. Assets under construction include equipment, tolling and parts that have been acquired during which will be used for the development of Arrival's projects. The amount of these additions during the year amounted to USD 41,977,833 (2020: USD 18,175,106).

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	12 Months Ended
	Dec. 31, 2021
Business Combinations [Abstract]
Summary of Identifiable Assets Acquired And Liabilities	The identifiable net assets acquired and liabilities recognized on acquisition were: In thousands of USD Note Property, plant and equipment 6 1,027 Intangible assets 7 4 Trade and other receivables 100 Cash and cash equivalent 66 Lease liabilities (172) Deferred tax (63) Trade and other payables (988) Total (26)
Summary of the Measurement of Fair Values	Measurement of fair values Assets acquired Valuation technique -Property, plant and equipment Market comparison technique and cost technique was applied to all assets acquired. The valuation model considers market prices for similar items.
Summary Of Goodwill Recognised As Of Acquisition Date	Goodwill: In thousands of USD Consideration transferred 3 Fair value of identifiable net assets 27 Goodwill 30

TRADE AND OTHER RECEIVABLES (Ta

TRADE AND OTHER RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Summary of Non-Current Trade And Other Receivables	Non-Current trade and other receivables December 31, 2021 December 31, 2020 In thousands of USD Loans receivable 21,613 2,259 Call deposit 4,584 1,984 Cash Guarantees and deposits 14,663 8,992 Other 56 — Total 40,916 13,235
Summary of Current Trade And Other Receivables	Current trade and other receivables December 31, 2021 December 31, 2020 In thousands of USD R&D tax credits 14,847 26,135 VAT receivable 13,772 6,455 Other tax receivables 13,807 — Call deposit — 524 Deferred charges 1,116 53 Loans receivable 143 29,344 Impairment of other receivables (42) (7) Other receivables 1,669 600 Total 45,312 63,104

PREPAYMENTS (Tables)

PREPAYMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of prepayments	In thousands of USD 2021 2020 Non-current assets Prepayments for inventories 23,384 — Prepayments 23,384 — Current assets Prepayments for tangibles 18,393 4,986 Prepayments for intangibles 9,246 16,074 Prepayment for inventories 14,768 — Other prepayments 5,711 2,202 Prepayments 48,118 23,262

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2021
Classes of current inventories [abstract]
Summary of Inventories	In thousands of USD December 31, 2021 December 31, 2020 Raw materials, consumables and others 24,642 14,504 Inventory write-downs (1,665) — Inventory 22,977 14,504
Summary of Movements in Inventory Write-downs	Movements in the inventory write-downs are as follows: In thousands of USD 2021 2020 2019 Inventory write-downs - opening balance — — — Charges to the statement of profit or (loss) 1,665 — — Deductions / Releases — — — Inventory write-downs - closing balance 1,665 — —

CASH AND CASH EQUIVALENTS (Tabl

CASH AND CASH EQUIVALENTS (Tables)	12 Months Ended
	Dec. 31, 2021
Cash and cash equivalents [abstract]
Summary of Cash And Cash Equivalents	In thousands of USD December 31, 2021 December 31, 2020 Cash at bank 687,573 82,314 Short-term highly liquid investments 213,033 — Total 900,606 82,314

CAPITAL AND RESERVES (Tables)

CAPITAL AND RESERVES (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of classes of share capital [abstract]
Summary of Classes Of Share Capital	Share capital and share premium Number of shares as of December 31, (thousand shares) Balance as of December 31, (USD thousand) Note 2021 2020 2021 2020 Ordinary shares (iii) 657,661 880,000 5,918,443 305,378 Preference shares (iii)/(vi) — 76,413 — 300,466 a. The number of ordinary shares and preferred A shares for 2021 are of Arrival and for 2020 are of Arrival Luxembourg S.à r.l.. (i) Movements in ordinary shares Note Number of ordinary shares (thousands) Par value (USD thousand) Share Premium (USD thousand) Total (USD thousand) As at January 1, 2020 880,000 252,091 53,219 305,310 Contribution of shares by Kinetik (x) (50,000) (13,724) — (13,724) Contribution of Roborace Ltd by Kinetik 8B — — 68 68 Treasury shares (x) 37,508 10,295 — 10,295 Shares sold to RSP Scheme members (x),(xi) 12,492 3,429 — 3,429 As at December 31, 2020 880,000 252,091 53,287 305,378 Initial share capital of Arrival 300 35 — 35 Reduction of capital of Arrival (iv) (300) (35) — (35) Adjustment on exchange of ordinary share of Arrival Luxembourg S.à r.l. for ordinary shares in Arrival * (v)/(xiv) (388,816) (194,067) 4,578,428 4,384,361 Exchange of preferred A shares of Arrival Luxembourg S.à r.l. for ordinary shares in Arrival* (vi)/(xiv) 42,651 5,038 302,688 307,726 Issuance of share capital as consideration for the merger with CIIG (vii) 72,322 8,543 711,625 720,168 Treasury shares (x) (50) 6 — 6 Sale of treasury shares (x) 50 (6) — (6) Conversion of warrants into shares (viii) 14,274 1,694 139,149 140,843 Issuance of share capital (ix) 37,230 4,199 349,483 353,682 Less: Transaction cost arising on shares issued (ix) — — (18,046) (18,046) Impact from conversion of share capital from EUR to USD — -3,452 -272,217 -275,669 Balance as at December 31, 2021 657,661 74,046 5,844,397 5,918,443 * The exchange of ordinary and preferred A shares of Arrival Luxembourg S.à r.l. for shares of Arrival are presented net in the consolidated statement of change in equity. (ii) Movements in preferred A shares Note Number of preferred A shares (thousands) Par value (USD thousand) Share Premium (USD thousand) Total (USD thousand) Opening balance as at January 1, 2020 (xiii) 29,333 8,206 103,684 111,890 Increase of share capital (xiii) 47,080 13,829 174,747 188,576 Balance as at December 31, 2020 76,413 22,035 278,431 300,466 Exchange of preferred A shares in Arrival Luxembourg S.à r.l. for ordinary shares in Arrival (vi) (76,413) (22,035) (278,431) (300,466) Balance as at December 31, 2021 — — — — (iii) Ordinary shares and preferred A shares Details Note Number of shares (thousands) Opening balance as at January 1, 2020 — Contribution of Treasury shares by Kinetik x 50,000 Acquisition of shares by the Trust xi (12,492) Closing balance as at December 31, 2020 37,508 Adjustment on transfer of treasury shares from Arrival Luxembourg S.à r.l. to Arrival (16,572) Acquisition of treasury shares 167 RSU scheme shares allocated (13) SOP scheme shares allocated (204) Closing balance December 31, 2021 20,886
Summary of Impact on the Shares From Change of Parent Entity	The below table summarizes the impact the exchange of shares that occurred and as described in the notes above: In thousands Share capital in Arrival Share premium in Arrival Share capital in Arrival Luxembourg S.à r.l. Share premium in Arrival Luxembourg S.à r.l. Exchange impact in share capital Exchange impact in share premium Ordinary shares 58,024 4,631,715 (252,091) (53,287) (194,067) 4,578,428 Preferred A shares exchange for ordinary shares 5,038 302,688 (22,035) (278,431) (16,997) 24,257 Total 63,062 4,934,403 (274,126) (331,718) (211,064) 4,602,685
Summary of Other Reserves	Other reserves Notes Foreign currency translation Share based payments RSPs Equity reserves Total January 1, 2020 3,023 — — — 3,023 Other currency translations 16,490 — — — 16,490 Share-based expense — 28,385 — — 28,385 Sale of treasury shares to RSPs — — 49,856 — 49,856 Difference between fair value and nominal value of shares held by the Trust 9 — — (17,866) — (17,866) 31 December 2020 19,513 28,385 31,990 — 79,888 Other currency translation (18,573) — — — (18,573) Impact from conversion of share capital from EUR to USD 275,669 — — — 275,669 Reduction of share capital (iv) — — — 35 35 Exercise of warrants into shares (vii) — — — 82,424 82,424 Adjustment of shareholding transfer from Arrival Luxembourg S.à r.l. to Arrival (v/vi) — — — (4,391,621) (4,391,621) Issuance of share capital as consideration for the merger with CIIG — — — 870,922 870,922 Share-based expense — 5,189 — — 5,189 Share options exercise — 1,466 — — 1,466 Purchased own shares — — (1,203) — (1,203) 31 December 2021 276,609 35,040 30,787 (3,438,240) (3,095,804)

LOSS PER SHARE (Tables)

LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2021
Basic earnings per share [abstract]
Summary of Basic Earnings Per Share	The calculation of basic loss per share has been based on the following losses attributable to ordinary shareholders and weighted number of shares outstanding: i. (Loss) attributable to ordinary shareholders: December 31, 2021 December 31, 2020 December 31, 2019 In thousands of USD Continuing Total Continuing Total Continuing Total (Loss) for the period, attributable to the owners of the Company (basic) (1,304,381) (1,304,381) 85,902 85,902 52,226 52,226 For 2020 and 2019, the loss for the year has been adjusted to the percentage held only by the holders of ordinary shares. The Preferred A shares have the same rights to the reserves, but as they have priority over the ordinary shares in the event of liquidation of the Group as such as per IAS 33 requirements, they have been excluded from the basic loss per share calculation. As set out in note 1, a reorganization of the group in March has resulted in a significant change in the capital structure of the company. S hares have been exchanged (see note 13), have been adjusted by applying a ratio of 0.55816. This is reflected in the weighted average numbers of shares used in the basic earnings per share calculation which are as follows: In thousands of shares December 31, 2021 December 31, 2020 December 31, 2019 Ordinary shares as at January 1 466,762 491,184 9 Conversion of preferred A shares into ordinary shares 42,301 — — Issue of shares to CIIG shareholders 56,075 — — Issue of shares for exercise of warrants 7,035 — — Exercise of options by SOP participants 24 — — Shares repurchased from RSP participants (42) — — Shares granted to RSU scheme’s participants 3 — — Issue of ordinary shares 3,978 — — Share split — — 27 Conversion of distributable reserves into shares — — 491,148 Treasury shares and RSP Treasury shares and RSP 2020 shares shares — (6,481) — RSP shares vested — 810 — Weighted-average number of Ordinary shares as at December 31, 2021 576,136 485,513 491,184
Summary of Diluted Earnings Per Share	Diluted loss per share i. (Loss) attributable to Ordinary and preferred A shares (diluted) In thousands of USD December 31, 2021 December 31, 2020 December 31, 2019 Continuing Total Continuing Total Continuing Total (Loss) for the period, attributable to the owners of the Company (diluted) (1,304,381) (1,304,381) (95,447) (95,447) (53,841) (53,841)

LOANS AND BORROWINGS (Tables)

LOANS AND BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of reconciliation of liabilities arising from financing activities [abstract]
Summary of Reconciliation of Movements of Liabilities To Cash Flows Arising From Financing Activities	Reconciliation of movements of liabilities to cash flows arising from financing activities: In thousands of USD Notes Convertible notes Embedded derivatives Lease liabilities Warrants Total liabilities Share capital/premium Other Other reserves Total January 1, 2021 — — 113,091 — 113,091 605,844 — 79,888 798,823 Changes from financing cash flows Payment of lease liabilities 15 — — (4,027) — (4,027) — — — (4,027) Payment of interest 15 — — (8,900) — (8,900) — (322) — (9,222) Proceeds from the issuance of new shares 13(ix) — — — — — 335,636 — — 335,636 Cash received from merger with CIIG 13(vii) — — — — — 631,297 — — 631,297 Cash paid for redemption of public warrants 16 — — — (7) (7) — — — (7) Proceeds from the issuance of shares to warrant holders 13(viii) — — — — — 140,599 — — 140,599 Proceeds from exercise of employee share options plan 13(x) — — — — — — — 1,383 1,383 Issuance of convertible notes 15 310,400 — — — 310,400 — — — 310,400 Transaction costs for convertible notes 15 (850) — — — (850) — — — (850) Total changes from financing cash flows 309,550 — (12,927) (7) 296,616 1,107,532 (322) 1,383 1,405,209 The effects of changes in foreign exchange rates — — (2,991) — (2,991) — — (18,573) (21,564) Other changes Embedded derivative separation from convertible notes 15 (152,500) 152,500 — — — — — — — Change in fair value of embedded derivatives 15 — (33,900) — — (33,900) — — — (33,900) Warrants issued by Arrival 16 — — — 208,586 208,586 — — — 208,586 Adjustment of shareholding transfered from Arrival Luxembourg S.à r.l. to Arrival 13(v/vi) — — — — — 4,391,621 — (4,391,621) — Change in fair value of warrants 16 — — — (122,299) (122,299) — — — (122,299) Warrants exercised 16 — — — (82,669) (82,669) 244 — 82,424 (1) Reduction of share capital of Arrival 13(iv) — — — — — — — 35 35 Equity settled share based payments 23 — — — — — — — 5,189 5,189 Additional value on consideration for issuance of shares for the merger with CIIG 13(vii) — — — — — 88,871 — 870,922 959,793 Acquisition of treasury shares 13(x) — — — — — — — (1,203) (1,203) In thousands of USD Notes Convertible notes Embedded derivatives Lease liabilities Warrants Total liabilities Share capital/premium Other Other reserves Total Allocation of treasury shares to employees 13(x) — — — — — — — 83 83 Interest payable 15,7,8 3,153 — — — 3,153 — 322 — 3,475 Interest on leases 15 — — 9,852 — 9,852 — — — 9,852 New leases 15 — — 85,776 — 85,776 — — — 85,776 Modification of leases 15 — — 75 — 75 — — — 75 Cancellation of leases 15 — — (4,693) — (4,693) — — — (4,693) Lease prepayments of 2020 15 — — (1,203) — (1,203) — — — (1,203) Total of other changes (149,347) 118,600 89,807 3,618 62,678 4,480,736 322 (3,434,171) 1,109,565 December 31, 2021 160,203 118,600 186,980 3,611 469,394 6,194,112 — (3,371,473) 3,292,033 In thousands of USD Notes Convertible notes Embedded derivatives Lease liabilities Warrants Total liabilities Share capital/premium Other Other reserves Total January 1, 2020 — — 25,997 25,997 417,200 — 3,023 446,220 Changes from financing cash flows Payment of lease liabilities 15 — — (2,719) — (2,719) — — — (2,719) Proceeds from the issuance of Preferred A shares — — — — — 188,576 — — 188,576 Proceeds from borrowings — — — — — 14,182 — — 14,182 Repayment of borrowings — — — — — (14,182) — — (14,182) Payment of interest 15 — — (4,960) — (4,960) — (59) — (5,019) Total changes from financing cash flows — — (7,679) — (7,679) 188,576 (59) — 180,838 The effects of changes in foreign exchange rates — — 3,985 — 3,985 — — 16,490 20,475 Other changes Contribution by Kinetik without the issuance of shares 8B — — — — — 68 — — 68 Restrictive Share Plan to employees — — — — — — — 31,990 31,990 Interest payable — — — — — — 59 — 59 Equity settled share-based payments — — — — — — — 28,385 28,385 Interest on leases 15 — — 5,429 — 5,429 — — — 5,429 New leases 15 — — 57,220 — 57,220 — — — 57,220 Modification of leases 15 — — 28,139 — 28,139 — — — 28,139 Total of other changes — — 90,788 — 90,788 68 59 60,375 151,290 December 31, 2020 — — 113,091 — 113,091 605,844 — 79,888 798,823
Summary of Maturity Analysis of Operating Lease Payments	The following table shows the carrying amount of the lease liabilities and the convertible notes and their expected future cash outflows split based on their maturities. In thousands of USD Carrying Total Within one Between 1 and More than December 31, 2021 Leases 186,980 259,883 24,074 89,284 146,525 Convertible notes 160,203 376,248 11,448 364,800 — December 31, 2020 Leases 113,092 166,389 12,137 52,649 101,603
Summary of Lease Liabilities	In thousands of USD 2021 2020 2019 Amounts recognized in consolidated statement of profit or loss Interest on lease liabilities 9,852 5,429 2,881 Interest on convertible notes 2,785 — — Expenses relating to short-term leases and low value leases 1,793 357 376 14,430 5,786 3,257 Amount recognized in the statement of cash flows Total cash outflow for leases (12,927) (7,679) (3,680) Proceeds from convertible notes 309,550 — —

WARRANTS (Tables)

WARRANTS (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Warrants [Abstract]
Schedule of Warrants Issued	The Warrants issued by Arrival as of March 24 were as follows: Warrants Number of Warrants Value (USD thousand) Private Warrants 7,175,000 79,858 Public Warrants 12,937,493 128,728 Total 20,112,493 208,586
Schedule of Movement in Warrants	The movement of the warrants during the year was as follows: Warrants Number of Warrants Value (USD thousand) January 1, 2021 — — Warrants issued by Arrival 20,112,493 208,586 Change in fair value — (122,299) Warrants exercised (17,009,291) (82,669) Warrants redeemed (711,536) (7) Foreign exchange difference — — Total 2,391,666 3,611

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Components Of Income Tax Expense Benefit [Abstract]
Summary of Components of Income Tax Expense (Benefit) as follows	In thousands of USD December 31, 2021 December 31, 2020 December 31, 2019 Current tax Current year (4,028) (2,506) (329) Other taxes — (494) (6) True up adjustments for taxes for prior years (210) 25,280 8,019 Total current tax income (4,238) 22,280 7,684 Deferred tax True up adjustments for taxes for prior years 1,164 1,095 — Relating to origination and reversal of temporary differences (586) (2,954) 73 Relating to changes in tax rates (3,855) — — Total deferred tax (3,277) (1,859) 73 Total tax income recognized in consolidated statement of profit or loss (7,515) 20,421 7,757
Summary of Movements In Deferred Tax Balances	B. Movements in deferred tax balances In thousands of USD December 31, 2021 December 31, 2020 At January 1, (1,983) 182 Deferred tax (expense)/income (3,277) (1,859) Additions through business combinations — (64) Foreign exchange differences (34) (242) At December 31, (5,294) (1,983) C. Breakdown of net deferred tax balance In thousands of USD December 31, 2021 December 31, 2020 RDEC 5,353 — Tax losses 31,002 17,441 Other differences 515 248 Tangible and Intangible fixed assets (42,164) (19,672) Net deferred tax (5,294) (1,983)
Summary of Unrecognised Deferred Tax Assets As Follows	Deferred tax assets have not been recognized in respect of the following items, because it is not sufficiently certain at this stage, the amount of future taxable profit that will be available against which the Group can use the benefits therefrom. In thousands of USD December 31, 2021 December 31, 2020 Tax losses 129,164 37,079 Share options — 171 Tangible and Intangible fixed assets — 1,219 Other temporary differences 2,201 2,404 Total 131,365 40,873 E. Tax losses carried forward December 31, 2021 December 31, 2020 December 31, 2019 In thousands of USD Gross Tax Gross Tax Gross Tax Tax losses 518,255 129,164 186,472 37,079 67,177 11,445
Summary of Tax Losses Carried Forward As Follows	Tax losses for which no deferred tax asset was recognized and expire as follows: In thousands of USD December 31, 2021 December 31, 2020 December 31, 2019 Expiry before 2038 29,230 26,117 8,348 No expiry 489,025 160,355 149,993
Summary of Reconciliation of Effective Tax Rate As Follows	Reconciliation of effective tax rate In thousands of USD December 31, 2021 December 31, 2021 December 31, 2020 December 31, 2020 December 31, 2019 December 31, 2019 Loss before tax from continuing operations (1,296,866) (115,868) (61,598) Tax rate using the Company’s domestic tax rate 24.94 % (323,438) 24.94 % (28,897) 24.94 % (15,363) Effect of tax rates in foreign jurisdictions (1.04 %) 13,452 (4.17 %) 4,829 (5.97 %) 3,675 Effects of other tax reliefs 0.09 % (1,138) — % — — % — Non-deductible expenses (23.38 %) 303,143 (2.70 %) 3,128 (0.31 %) 193 Tax exempt income/tax incentives 3.46 % (44,866) 0.85 % (981) 0.03 % (18) Current year losses for which no deferred tax asset is recognized (4.64 %) 60,143 (23.46 %) 27,179 (19.10 %) 11,767 True up adjustments for taxes for prior years* 0.07 % (953) 22.76 % (26,373) 13.02 % (8,019) Tax rate changes (0.30 %) 3,924 — % — — % — Deferred tax asset recognized on prior year intercompany profit elimination 0.21 % (2,775) — % — — % — Other domestic taxes — % 23 (0.60 %) 694 (0.01 %) 8 Income tax income (0.58) % 7,515 17.62 % (20,421) 12.59 % (7,757) * True up adjustment for taxes for prior years relate to changes in estimates to UK R&D claims for prior periods, which were calculated and submitted in 2020.

TRADE AND OTHER PAYABLES (Table

TRADE AND OTHER PAYABLES (Tables)	12 Months Ended
	Dec. 31, 2021
Trade and other payables [abstract]
Summary of Trade And Other Payables	December 31, 2021 December 31, 2020 Current liabilities Trade payables 41,238 11,221 Wages, Salaries, Bonus & Payroll Charges 9,332 19,480 Accrued expenses 15,599 10,817 Other payables 801 407 66,970 41,925

FINANCIAL INSTRUMENTS - FAIR _2

FINANCIAL INSTRUMENTS - FAIR VALUES (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Fair Value Measurement [Abstract]
Summary of Fair Values of Financial Assets And Financial Liabilities	The following table shows the carrying amounts, and if applicable, the fair values and measurement categories of the Group’s financial instruments within the meaning of IFRS 7. The fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In thousands of USD Note Measurement category acc. to IFRS 9 Carrying amount Fair value1,2 Level in the fair value hierarchy December 31, 2021 Trade and other receivables1 9A, 9B AC 64,615 — - Employee loans 9A AC 21,613 22,930 3 Cash and cash equivalents1 12 AC 900,606 — 1 Total financial assets 986,834 — Trade and other payables1 18 AC 66,970 — - Lease liabilities2 15 AC 186,980 — - Convertible notes 15 AC 160,203 174,616 3 Embedded derivative 15 FVTPL 118,600 118,601 3 Warrants 16 FVTPL 3,611 3,611 3 Total financial liabilities 536,364 — Aggregated according to categories in IFRS 9: Financial assets measured at amortized cost (AC) AC 986,834 — 1/3 Financial assets measured at fair value through profit or loss (FVTPL) FVTPL — — - Financial liabilities measured at amortized cost (AC) AC 414,153 — 3 Financial liabilities measured at fair value through profit or loss (FVTPL) FVTPL 122,211 122,212 3 1. The simplification option under IFRS 7.29(a) was used for disclosures of certain fair values where the carrying amount is a reasonable approximation of the instruments fair value. 2. Measurements within the scope of IFRS 16 are exempted from the requirements of IFRS 13 (IFRS 13.6(b)) In thousands of USD Note Measurement category acc. to IFRS 9 Carrying amount Fair value1,2 Level in the fair value hierarchy December 31, 2020 Trade and other receivables1 9A, 9B AC 44,735 — - RSP loans 9A, 9B, 24 AC 36,811 37,096 3 Cash and cash equivalents1 12 AC 82,314 — 1 Total financial assets 163,860 Trade and other payables1 18 AC 41,924 — - Lease liabilities2 15 AC 113,091 — - Total financial liabilities 155,015 — Aggregated according to categories in IFRS 9: Financial assets measured at amortized cost (AC) AC 163,860 37,096 1/3 Financial assets measured at fair value through profit or loss (FVTPL) FVTPL — — - Financial liabilities measured at amortized cost (AC) AC 155,015 — 3 Financial liabilities measured at fair value through profit or loss (FVTPL) FVTPL — — - 1. The simplification option under IFRS 7.29(a) was used for disclosures of certain fair values where the carrying amount is a reasonable approximation of the instruments fair value. 2. Measurements within the scope of IFRS 16 are exempted from the requirements of IFRS 13 (IFRS 13.6(b))

INCOME AND EXPENSES (Tables)

INCOME AND EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2021
Income And Expenses [Abstract]
Summary of Other Income Expense	In thousands of USD Note December 31, 2021 December 31, 2020 December 31, 2019 A. Other income Government grants — 1,173 2,088 Gain on disposal of fixed assets — 7 611 Gain from cancellation of leases 6 1,298 1,189 72 Other income 532 340 121 Total other income 1,830 2,709 2,892 B. Other expenses Impairment of receivable — (7) — Loss on disposal of fixed assets — (6) (6) Other charges — (7,848) (7,730) Total other expenses — (7,861) (7,736)
Disclosure Of Expenses By Nature	These expenses relate to underwriter fees for the fund raising that occurred in October 2020. In thousands of USD December 31, 2021 December 31, 2020 December 31, 2019 C. Expenses by nature Depreciation and amortization (24,337) (11,071) (5,340) Impairment of tangible and intangible assets (24,514) (449) (5,566) Wages and salaries (91,231) (36,422) (15,963) Consultancy fees (14,940) (2,637) (975) Contractors (6,158) (1,761) (2,509) Rent and property utilities (8,755) (5,381) (3,157) Legal fees (3,065) (6,150) (709) Employee share scheme (2,668) (10,697) — Raw material and consumables (25,397) (11,106) (5,717) Marketing (4,141) (1,922) (599) Recruitment fees (1,277) (1,357) (1,620) Travel expenses, meals, and accommodation (7,279) (2,053) (3,643) Subscriptions (13,916) (5,556) (2,456) Insurance fees (2,414) (638) (384) Fees payable to the Company’s auditors for the current year audit of the Company’s annual accounts (4,914) (1,404) — Fees payable to the Company’s auditors for the prior year audits of the Company’s annual accounts (50) (2,075) (440) Fees payable to the Company’s auditors for other services — (312) (172) Other (17,569) (6,221) (3,939) Total cost of administrative, research and development and impairment expenses (252,625) (107,212) (53,189)

FINANCIAL INCOME_EXPENSE (Table

FINANCIAL INCOME/EXPENSE (Tables)	12 Months Ended
	Dec. 31, 2021
Financial Income Expense [Abstract]
FINANCIAL INCOME/EXPENSE	In thousands of USD Note December 31, 2021 December 31, 2020 December 31, 2019 Finance income Change in fair value of warrants 16 122,299 — — Change in fair value of embedded derivatives 15 33,900 — — Interest receivable on RSP loans calculated using effective interest rate 12,760 2,963 — Other interest 204 137 57 Reversal of difference between fair value and nominal value of loans repaid 1,906 — — Foreign exchange differences 3,732 — — Total finance income 174,801 3,100 57 Finance cost Bank charges (336) (341) (179) Other interest (324) (171) — Interest payable on convertible notes calculated using effective interest rate, net of capitalized borrowing costs (2,785) — — Interest on leases (9,852) (5,429) (2,881) Foreign exchange differences — (663) (561) Loss on re-estimate of timing of cash flows of RSP loans (1,745) — — Loss on refinancing of RSP loans (4,292) — — Impairment of RSP loans 9A (13,117) — — Other (87) — (1) Total finance cost (32,538) (6,604) (3,622)

LISTING EXPENSE (Tables)

LISTING EXPENSE (Tables)	12 Months Ended
	Dec. 31, 2021
Analysis of income and expense [abstract]
Schedule of Listing Expenses	In thousands of USD 2021 Listing expenses Reverse merger impact in the consolidated statement of profit or (loss) due to IFRS 2 accounting treatment Fair value of shares issued 1,591,090 Fair Value of Warrants transferred 208,586 Total value of consideration 1,799,676 Less Fair Value of net asset received (631,161) Total reverse merger impact in the consolidated statement of profit or (loss) due to IFRS 2 accounting treatment 1,168,515 Other expenses directly linked to the listing expense** 19,820 Total listing expense 1,188,335 **Additionally, the company had incurred additional costs of USD 19,820,009 in relation to the SPAC transaction and reverse merger which has been presented as a part of the Listing expense.

SHARE BASED PAYMENTS (Tables)

SHARE BASED PAYMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
Share Based Payments [Abstract]
Summary of Number of The Share Options	In thousands Currency Average exercise price per share option Number of options Average exercise price per share option Number of options 2021 2021 2020 2020 Outstanding at the beginning of the year USD 4.03 26,890 — Granted during the year USD — 3.91 26,890 Adjustment on the number of options* (11,877) — Exercised during the year USD 7.195 (204) — Expired during the year — — Forfeited during the year USD 7.195 (926) — Outstanding at the end of the year 13,883 26,890 Exercisable at the end of the year 7,284 * Following the reverse merger, the options of the employees of the Group to acquire shares of Arrival Luxembourg S.à r.l.have been transferred to Arrival. As mentioned in note 13, due to the difference of the nominal value of the shares and to facilitate the reverse merge transaction, the options, similarly as with the shares exchanged, have been adjusted by applying a ratio of 55.8%.
Summary of Weighted Average Exercise Prices And Contractual Life of the Share Options	Share option outstanding at the end of the year have the following expiry dates and exercise prices: Grant date Expiry date Exercise price Share options December 31, 2021 Share options December 31, 2020 2021 2020 October 2020 October 2030 8.51 3.91 13,883 26,890
Summary of inclusions of Model Inputs For Options Granted	The model inputs for options granted in 2020 included: Input IPO Delayed exit Justification Valuation date October 2, 2020 October 2, 2020 This is the date that the option scheme was communicated to the employees and the date that management has made an estimation of the valuation of the scheme. Given the short time elapsed between the valuation date and the date that the actual agreements were signed management does not consider there to be any material change in value across the valuation date and the date the agreements have been signed (grant date). Risk free rate 0 % 0 % Risk free rates are taken from yields on UK government bonds for corresponding periods to the exit dates for each valuation event. Rates are linearly interpolated from yields for bonds with the closest available maturities. Where negative, rates have been capped at 0%. Dividend yield — — No dividend is anticipated to be paid prior to an exit event. SOPs are not entitled to dividends but RSPs are. Expected volatility 146 % 102 % Based on the average observed volatility in the equity value of listed comparable companies over a historic period commensurate with the expected exit date Expected exit event January 31, 2021 January 1, 2022 Estimation as to when the exit event will occur Scenario weighting 75 % 25 % This is the expected likelihood of the different exit routes as at the grant dates. We have assumed a one-year delay if the exit does not occur in early 2021.
Summary of Fair Value Inputs	The following inputs have been included in determining the fair values: Input Pre-Modification Post-Modification Time-vesting SOP Production milestone Contribution milestone Time-vesting SOP Production milestone Contribution milestone Valuation date August 27, 2021 August 27, 2021 August 27, 2021 August 27, 2021 August 27, 2021 August 27, 2021 Share price (USD) 11.13 11.13 11.13 11.13 11.13 11.13 FX rate EUR/USD 0.85 0.85 0.85 n.a n.a n.a Share price (EUR) 9.47 9.47 9.47 n.a n.a n.a US risk free rate — % — % — % 0.05 % 0.12 % 0.16 % Germany risk free rate (0.68) % (0.69) % (0.70) % — % — % — % Dividend yield — % — % — % — % — % — % Expected volatility 70 % 120 % 119 % 70 % 120 % 119 % Expected exit event* November 14, 2021 December 31, 2022 March 31, 2023 November 14, 2021 December 31, 2022 March 31, 2023 * Expected exit event is the estimated date that Arrival's employees could trade their options and/or the date that their options vest.

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of transactions between related parties [abstract]
Summary of transactions Between Related Parties	The following transactions were carried out with related parties: In thousands of USD Transactions for the year Balance outstanding Related party December 31, 2021 December 31, 2020 December 31, 2019 December 31, 2021 December 31, 2020 K Cybernation S.à r.l. — — (3,691) — — K Robolife S.à r.l. — — (73,491) — — Remy Robotics LLC — 36 40 — — Hyundai Kia 555 80 — 283 — Hyundai Mobis (898) — — — — Charge Cars Ltd (958) — — — — Kinetik S.à r.l. — (27,481) (168,935) — — As described in note 13, in 2020, Kinetik has contributed part of the shares it owned in Arrival Luxembourg S.à r.l. to Arrival Luxembourg S.à r.l. having a total nominal value of USD 13,724,000 as well as contributing USD 68,000 to the share premium of the Company without the issuance of any shares. During 2020, Kinetik provided loans to Arrival Luxembourg S.à r.l. for a total amount of USD 28,108,596 (see note 15). Services provided to Charge Cars Ltd have been written off to the consolidated statement of profit or loss. Management is currently working with Charge Cars on a transfer pricing arrangement for the services and this would include services provided in 2021 and is expected to be finalised in 2022. The related party tra nsactions relate mainly to acquisition of fixed assets, acquisition of entities, contributions from the ultimate business owner and consulting services. In thousands of USD Transactions for the year Key Management personnel December 31, 2021 December 31, 2020 December 31, 2019 Wages and salaries 2,666 3,369 3,250 Social contributions 1,980 383 628 Other benefits — 55 1 Bonus and other earnings 16,287 — 38 RSP loans — 15,714 — SOP expense 474 3,603 —
Summary of Detailed Information About Loans Executives	In October 2020, the Group has provided loans to the following executives: Name Nominal Amount Fair value of December 31, 2020 (see note 10A iii) In thousands of USD Tim Holbrow 736 523 Avinash Rugoobur 3,681 2,614 Mike Ableson 1,841 1,200 Daniel Chin 1,227 870 Total 7,485 5,207

INCORPORATION AND PRINCIPAL A_2

INCORPORATION AND PRINCIPAL ACTIVITIES (Details)	Mar. 24, 2021
General Information About Financial Statements [Abstract]
Reverse merger exchange ratio	1

BASIS OF PREPARATION - Foreign

BASIS OF PREPARATION - Foreign Exchange Rates (Details) - EUR to USD	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Foreign Exchange Rates [Line Items]
Closing rates	1.131610	1.227100
Average rate	1.183269	1.147000

BASIS OF PREPARATION (Details)

BASIS OF PREPARATION (Details)	Dec. 31, 2021 factory vehicles	Nov. 23, 2021 USD ($)	Dec. 31, 2020 USD ($)
Disclosure of detailed information about borrowings [line items]
Notional amount			$ 7,485,000
Number of factories launched | factory	2
Number of vehicles planned for production | vehicles	2
Convertible notes
Disclosure of detailed information about borrowings [line items]
Notional amount		$ 646,036,000

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES - Summary of List of the Subsidiary Companies of the Group (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Arrival Ltd
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival Robotics Ltd (previously named TRA Robotics Ltd)
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival R Ltd (previously named Roborace Ltd)
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival Jet Ltd
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Roborace Ltd
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival Automotive UK Ltd
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival Solutions UK Ltd
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival Mobility Ltd
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival Vault UK Ltd
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival Elements B.V.
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival USA Inc (previously named Roborace Inc)
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival Automotive USA Inc
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival Vault Inc (previously named ARSNL Merger Sub Inc)
Disclosure of subsidiaries [line items]
Participation in share capital	100%	0%
Roborace Inc
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival Solutions USA Inc
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival Automotive PTE Ltd
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival RUS LLC (previously named Arrival Software LLC)
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival Robotics LLC (previously named TRA Robotics LLC)
Disclosure of subsidiaries [line items]
Participation in share capital	0%	100%
Arrival Germany GmbH
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival Automotive Germany GmbH
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival Solutions Germany GmbH (previously named Cybernation Germany GmbH)
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival Israel Ltd
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival LT UAB
Disclosure of subsidiaries [line items]
Participation in share capital	100%	100%
Arrival (previously named Arrival Group S.A.)
Disclosure of subsidiaries [line items]
Participation in share capital	0%	100%
Arrival Luxembourg S.à r.l
Disclosure of subsidiaries [line items]
Participation in share capital	100%	0%
Arrival Automotive ES S.L.
Disclosure of subsidiaries [line items]
Participation in share capital	100%	0%
Arrival Lab ES S.L.
Disclosure of subsidiaries [line items]
Participation in share capital	100%	0%
Arrival Automotive (Mauritius) Ltd
Disclosure of subsidiaries [line items]
Participation in share capital	100%	0%
Arrival International
Disclosure of subsidiaries [line items]
Participation in share capital	100%	0%
Arrival Automotive EV Parts Procurement (Shanghai)
Disclosure of subsidiaries [line items]
Participation in share capital	100%	0%
Arrival Elements AU Pty Ltd
Disclosure of subsidiaries [line items]
Participation in share capital	100%	0%
Arrival Automotive AU Pty Ltd
Disclosure of subsidiaries [line items]
Participation in share capital	100%	0%
Arrival Automotive India Private Ltd
Disclosure of subsidiaries [line items]
Participation in share capital	100%	0%
Arrival India Private Ltd
Disclosure of subsidiaries [line items]
Participation in share capital	100%	0%
Arrival Elements MX
Disclosure of subsidiaries [line items]
Participation in share capital	100%	0%

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES - Summary of the Depreciation Rates for Property, Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2021
Plant and machinery
Disclosure of depreciation rates for property plant and equipment [Line Items]
Depreciation Rate	20%
Factory equipment
Disclosure of depreciation rates for property plant and equipment [Line Items]
Depreciation Rate	10%
Furniture & Fittings
Disclosure of depreciation rates for property plant and equipment [Line Items]
Depreciation Rate	20%
Computer equipment
Disclosure of depreciation rates for property plant and equipment [Line Items]
Depreciation Rate	33%
Motor vehicles
Disclosure of depreciation rates for property plant and equipment [Line Items]
Depreciation Rate	20%

SIGNIFICANT ACCOUNTING POLICI_6

SIGNIFICANT ACCOUNTING POLICIES - Summary of Intangible Assets are Amortised (Details)	12 Months Ended
	Dec. 31, 2021
Software
Disclosure of Intangible assets are amortised [line items]
Amortization Rate	33.33%
Bottom of range | Trademarks and Patents
Disclosure of Intangible assets are amortised [line items]
Amortisation Period	3 years
Top of range | Trademarks and Patents
Disclosure of Intangible assets are amortised [line items]
Amortisation Period	10 years

SIGNIFICANT ACCOUNTING POLICI_7

SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details) simulation in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($) simulation	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2026	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2021 EUR (€) simulation
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Impairment of non-financial assets, planning horizon period	7 years
Percentage of participants that will resign before one year of service	0.043
Percentage of participants that will resign before achievement of milestone dates	0.1375
Impairment of RSP loans	$ 13,117,000	$ 0	$ 0
Volatility of share price	102%							102%
Financial liabilities	$ 536,364,000	$ 155,015,000
Level 3 | Employee Loans Maturing 2027
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Financial assets, at fair value	20,582,787
Embedded derivative | Level 3
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Financial liabilities	$ 118,600,000
Number of simulations used in fair value analysis | simulation	50							50
Expected volatility | Embedded derivative | Level 3
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Significant unobservable input, liabilities	1.01							1.01
Arrival redeems early	100%							100%
Expected volatility | Embedded derivative | Level 3 | Expected Volatility, Option One
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Significant unobservable input, liabilities	0.81							0.81
Arrival redeems early	80.60%							80.60%
Expected volatility | Embedded derivative | Level 3 | Expected Volatility, Option One | Pro Forma
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Financial liabilities	$ 95,591,600
Expected volatility | Embedded derivative | Level 3 | Expected Volatility, Option Four
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Significant unobservable input, liabilities	1.21							1.21
Arrival redeems early	115%							115%
Expected volatility | Embedded derivative | Level 3 | Expected Volatility, Option Four | Pro Forma
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Financial liabilities	$ 136,390,000
Expected volatility | RSP loans
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Significant unobservable input, assets	1.06							1.06
Expected volatility | Employee Loans Maturing 2027
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Financial assets, at fair value	$ 20,583,000
Expected volatility | Employee Loans Maturing 2030
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Financial assets, at fair value	$ 2,347,153
Probability of Redemption
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Significant unobservable input, liabilities	1.01							1.01
Probability of Redemption | RSP loans
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Significant unobservable input, assets				0.30	0.30	0.20	0.20
Expected term | RSP loans
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Significant unobservable input, assets	3.56							3.56
Expected term | Employee Loans Maturing 2027
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Financial assets, at fair value	$ 20,583,000
Expected term | Employee Loans Maturing 2030
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Financial assets, at fair value	$ 2,347,000
Cumulative savings | Employee Loans Maturing 2027
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Significant unobservable input, assets	0.29							0.29
Financial assets, at fair value	$ 20,583,000
Cumulative savings | Employee Loans Maturing 2030
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Significant unobservable input, assets	0.55							0.55
Financial assets, at fair value	$ 2,347,000
AUTO CGU
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Market capitalization	$ 4,724,871,702							€ 4,175,354,528

SIGNIFICANT ACCOUNTING POLICI_8

SIGNIFICANT ACCOUNTING POLICIES - Disclosure of Assumptions Would Need to Change Individually for the Estimated Recoverable Amount (Details)	12 Months Ended
	Dec. 31, 2021 USD ($) cashGeneratingUnit	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Number of cash generating units impaired | cashGeneratingUnit	2
Property, plant and equipment	$ 271,607,000		$ 138,317,000	$ 39,260,000
Charging stations and Roborace cash generating units
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Impairment loss	20,511,493
AUTO CGU
Disclosure of assumptions would need to change individually for the estimated recoverable amount [Line Items]
Intangible assets other than goodwill	414,674,000
Property, plant and equipment	271,607,000
Market capitalization	$ 4,724,871,702	€ 4,175,354,528

SIGNIFICANT ACCOUNTING POLICI_9

SIGNIFICANT ACCOUNTING POLICIES - Disclosure of Increase (Decrease) in Share Based Payment Due to Unobservable Input (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($)
Resign before the milestone dates (1% movement)
Disclosure of Increase Decrease In Share Based Payment Due To Unobservable Input [Line Items]
Increase	$ (177)
Decrease	$ 180
Percent of movement
Milestones be achieved (6 months earlier or 6 months later)
Disclosure of Increase Decrease In Share Based Payment Due To Unobservable Input [Line Items]
Increase	$ (1,344)
Decrease	$ 1,898
Period In Movement Later	1%

SIGNIFICANT ACCOUNTING POLIC_10

SIGNIFICANT ACCOUNTING POLICIES - Disclosure of Increase (Decrease) in Fair Value of Loan Due to Unobservable Input (Detail)	12 Months Ended
	Dec. 31, 2021 USD ($)
Expected volatility | RSP loans | Top of range
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Percentage of reasonably possible decrease in unobservable input, assets	(20.00%)
Percentage of reasonably possible increase in unobservable input, assets	20%
Expected volatility | RSP loans | Bottom of range
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Percentage of reasonably possible decrease in unobservable input, assets	(10.00%)
Percentage of reasonably possible increase in unobservable input, assets	10%
Expected volatility | Employee Loans Maturing 2027
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Financial assets, at fair value	$ 20,583,000
Expected volatility | Employee Loans Maturing 2027 | Top of range
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets	23,699,000
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets	17,999,000
Expected volatility | Employee Loans Maturing 2027 | Bottom of range
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets	22,075,000
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets	19,224,000
Expected volatility | Employee Loans Maturing 2030
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Financial assets, at fair value	2,347,153
Expected volatility | Employee Loans Maturing 2030 | Top of range
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets	2,560,000
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets	2,167,000
Expected volatility | Employee Loans Maturing 2030 | Bottom of range
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets	2,450,000
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets	$ 2,252,000
Expected term | RSP loans | Top of range
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Percentage of reasonably possible decrease in unobservable input, assets	(50.00%)
Percentage of reasonably possible increase in unobservable input, assets	50%
Expected term | RSP loans | Bottom of range
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Percentage of reasonably possible decrease in unobservable input, assets	(25.00%)
Percentage of reasonably possible increase in unobservable input, assets	25%
Expected term | Employee Loans Maturing 2027
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Financial assets, at fair value	$ 20,583,000
Expected term | Employee Loans Maturing 2027 | Top of range
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets	22,135,000
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets	20,416,000
Expected term | Employee Loans Maturing 2027 | Bottom of range
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets	21,020,000
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets	20,410,000
Expected term | Employee Loans Maturing 2030
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Financial assets, at fair value	2,347,000
Expected term | Employee Loans Maturing 2030 | Top of range
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets	2,434,000
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets	2,358,000
Expected term | Employee Loans Maturing 2030 | Bottom of range
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets	2,367,000
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets	$ 2,347,000
Cumulative savings | RSP loans | Top of range
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Percentage of reasonably possible decrease in unobservable input, assets	(50.00%)
Percentage of reasonably possible increase in unobservable input, assets	50%
Cumulative savings | RSP loans | Bottom of range
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Percentage of reasonably possible decrease in unobservable input, assets	(25.00%)
Percentage of reasonably possible increase in unobservable input, assets	25%
Cumulative savings | Employee Loans Maturing 2027
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Financial assets, at fair value	$ 20,583,000
Cumulative savings | Employee Loans Maturing 2027 | Top of range
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets	17,584,000
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets	23,501,000
Cumulative savings | Employee Loans Maturing 2027 | Bottom of range
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets	19,093,000
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets	22,053,000
Cumulative savings | Employee Loans Maturing 2030
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Financial assets, at fair value	2,347,000
Cumulative savings | Employee Loans Maturing 2030 | Top of range
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets	2,103,000
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets	2,580,000
Cumulative savings | Employee Loans Maturing 2030 | Bottom of range
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets	2,226,000
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, assets	$ 2,365,000

SIGNIFICANT ACCOUNTING POLIC_11

SIGNIFICANT ACCOUNTING POLICIES - Embedded Derivative Exercise Profile (Details) - Expected volatility - Embedded derivative - Level 3	Dec. 31, 2021
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Significant unobservable input, liabilities	1.01
Holder exercises early	58.20%
Arrival redeems early	100%
Exercise at maturity	114.80%
Expected Volatility, Option One
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Significant unobservable input, liabilities	0.81
Holder exercises early	50.40%
Arrival redeems early	80.60%
Exercise at maturity	93.30%
Expected Volatility, Option Two
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Significant unobservable input, liabilities	0.91
Holder exercises early	54.50%
Arrival redeems early	93.30%
Exercise at maturity	104.60%
Expected Volatility, Option Three
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Significant unobservable input, liabilities	1.11
Holder exercises early	61.60%
Arrival redeems early	107.70%
Exercise at maturity	123.80%
Expected Volatility, Option Four
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [line items]
Significant unobservable input, liabilities	1.21
Holder exercises early	64.90%
Arrival redeems early	115%
Exercise at maturity	131.70%

FINANCIAL RISK AND CAPITAL MANA

FINANCIAL RISK AND CAPITAL MANAGEMENT - Summary of Exchange Rates (Detail)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
USD to AUD
Disclosure of Foreign Exchange Rates [Line Items]
Closing rates	0.725881
Average rate	0.751155
USD to CNY
Disclosure of Foreign Exchange Rates [Line Items]
Closing rates	0.156923
Average rate	0.155001
USD to GBP
Disclosure of Foreign Exchange Rates [Line Items]
Closing rates	1.349947	1.364960
Average rate	1.375630	1.289690
USD to EUR
Disclosure of Foreign Exchange Rates [Line Items]
Closing rates	1.131610	1.227100
Average rate	1.183269	1.147000
USD to INR
Disclosure of Foreign Exchange Rates [Line Items]
Closing rates	0.013436
Average rate	0.013532
USD to ILS
Disclosure of Foreign Exchange Rates [Line Items]
Closing rates	0.321935	0.311076
Average rate	0.309246	0.292350
USD to MUR
Disclosure of Foreign Exchange Rates [Line Items]
Closing rates	0.022863
Average rate	0.024009
USD to MXP
Disclosure of Foreign Exchange Rates [Line Items]
Closing rates	0.048736
Average rate	0.049317
USD to RUB
Disclosure of Foreign Exchange Rates [Line Items]
Closing rates	0.013363	0.013416
Average rate	0.013567	0.013618
USD to SGD
Disclosure of Foreign Exchange Rates [Line Items]
Closing rates	0.739551	0.756628
Average rate	0.744369	0.726562

FINANCIAL RISK AND CAPITAL MA_2

FINANCIAL RISK AND CAPITAL MANAGEMENT - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2021 USD ($) vehicles	Dec. 31, 2020 USD ($)
Disclosure of nature and extent of risks arising from financial instruments [line items]
Fluctuation of operational foreign exchange rates	$ 3,731,849	$ (663,478)
Number of vehicles ordered in first order | vehicles	10,000
Share Adjustment, Ratio	55.816%
Currency risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Strengthening or weakening of the functional currency against the non-functional currency	10%
Currency risk | United States of America, Dollars
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact on financial instruments	$ 53,700,000	0
Currency risk | Euro Member Countries, Euro
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact on financial instruments	$ 1,600,000	$ 8,100,000

OPERATING SEGMENTS - Narrative

OPERATING SEGMENTS - Narrative (Details)	Dec. 31, 2021 segment
Operating Segments [Abstract]
Number of operating segments	1

OPERATING SEGMENTS - Segment Da

OPERATING SEGMENTS - Segment Data (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of operating segments [line items]
Administrative expenses	$ (171,030)	$ (86,178)	$ (35,142)
Research and development expenses	(57,080)	(20,585)	(12,481)
Finance income	174,801	3,100	57
Finance cost	(32,538)	(6,604)	(3,622)
Loss before tax	(1,296,866)	(115,868)	(61,598)
Automotive
Disclosure of operating segments [line items]
Administrative expenses	(171,030)	(86,178)	(35,142)
Research and development expenses	(57,080)	(20,585)	(12,481)
Finance income	174,801	3,100	57
Finance cost	(32,538)	(6,604)	(3,622)
Loss before tax	(1,304,381)	(95,447)	(53,841)
Additions to PP&E and intangibles	$ 406,298	$ 187,208	$ 114,103

OPERATING SEGMENTS - Balance Sh

OPERATING SEGMENTS - Balance Sheet Segment Breakdown (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of geographical areas [line items]
Property, plant and equipment	$ 271,607	$ 138,317	$ 39,260
Intangible assets and goodwill	414,674	210,723	$ 94,645
Automotive
Disclosure of geographical areas [line items]
Property, plant and equipment	271,607	138,317
Intangible assets and goodwill	$ 414,674	$ 210,723

OPERATING SEGMENTS - Geographic

OPERATING SEGMENTS - Geographical Information (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of geographical areas [line items]
Property, plant and equipment	$ 271,607	$ 138,317	$ 39,260
Intangible assets and goodwill	414,674	210,723	$ 94,645
Automotive
Disclosure of geographical areas [line items]
Property, plant and equipment	271,607	138,317
Intangible assets and goodwill	414,674	210,723
UK | Automotive
Disclosure of geographical areas [line items]
Property, plant and equipment	202,077	96,134
Intangible assets and goodwill	414,623	208,742
US | Automotive
Disclosure of geographical areas [line items]
Property, plant and equipment	47,818	30,744
Spain | Automotive
Disclosure of geographical areas [line items]
Property, plant and equipment	12,453	0
Russia | Automotive
Disclosure of geographical areas [line items]
Property, plant and equipment	6,084	3,461
Others | Automotive
Disclosure of geographical areas [line items]
Property, plant and equipment	3,175	7,978
Intangible assets and goodwill	$ 51	$ 1,981

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Details)	12 Months Ended
	Dec. 31, 2021 USD ($) agreement	Dec. 31, 2020 USD ($) agreement
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	$ 138,317,000	$ 39,260,000
Ending balance	271,607,000	138,317,000
Right of use assets – property plant and equipment	(88,313,447)
Charging stations and Roborace cash generating units
Reconciliation of changes in property, plant and equipment [abstract]
Impairment	4,634,110
US
Reconciliation of changes in property, plant and equipment [abstract]
Right of use assets – property plant and equipment		$ (27,264,190)
Impairment	1,103,627
Number of lease agreements | agreement		4
UK
Reconciliation of changes in property, plant and equipment [abstract]
Right of use assets – property plant and equipment	$ (71,901,364)
Number of leases cancelled | agreement	3
Right-of-use assets cancelled	$ 3,395,116
Gains (losses) arising from sale and leaseback transactions	1,297,784
UK | Office and Factory Buildings
Reconciliation of changes in property, plant and equipment [abstract]
Right of use assets – property plant and equipment		$ (28,311,401)
Spain
Reconciliation of changes in property, plant and equipment [abstract]
Right of use assets – property plant and equipment	(13,587,608)
Russia
Reconciliation of changes in property, plant and equipment [abstract]
Right of use assets – property plant and equipment	(26,208,881)
Germany
Reconciliation of changes in property, plant and equipment [abstract]
Impairment	2,158,506
ISRAEL
Reconciliation of changes in property, plant and equipment [abstract]
Impairment	854,051
Land and Buildings
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	107,087,000	22,914,000
Ending balance	181,822,000	107,087,000
Plant and machinery
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	19,183,000	11,553,000
Ending balance	29,361,000	19,183,000
Furniture & Fittings
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	5,271,000	3,002,000
Ending balance	5,205,000	5,271,000
Motor vehicles
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	466,000	69,000
Ending balance	332,000	466,000
Assets under Construction
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	6,310,000	1,722,000
Ending balance	54,887,000	6,310,000
Capitalised borrowing costs	$ 134,016	0
Capitalisation rate of borrowing costs eligible for capitalisation	21%
Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	$ 160,879,000	51,000,000
Additions	174,310,000	77,203,000
Disposals	(1,445,000)	(444,000)
Modification of lease	80,000	28,108,382
Cancellation of leases	(4,243,000)
Transfers	312,000	(2,078,000)
Foreign exchange differences	(4,821,000)	5,282,000
Additions through business combinations under common control		760,000
Additions through business combinations		1,048,000
Ending balance	325,072,000	160,879,000
Modification of lease	80,000	28,108,382
Cost | Land and Buildings
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	114,999,000	26,901,000
Additions	99,129,000	57,912,000
Disposals	(144,000)	0
Modification of lease	80,000	28,108,000
Cancellation of leases	(4,243,000)
Transfers	933,000	(2,078,000)
Foreign exchange differences	(3,376,000)	3,967,000
Additions through business combinations under common control		0
Additions through business combinations		189,000
Ending balance	207,378,000	114,999,000
Right of use assets – property plant and equipment	(204,710,363)	(107,330,865)
Modification of lease	80,000	28,108,000
Cost | Plant and machinery
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	31,848,000	18,276,000
Additions	19,291,000	12,093,000
Disposals	(1,095,000)	(180,000)
Modification of lease	0	0
Cancellation of leases	0
Transfers	3,520,000	0
Foreign exchange differences	(742,000)	657,000
Additions through business combinations under common control		160,000
Additions through business combinations		842,000
Ending balance	52,822,000	31,848,000
Modification of lease	0	0
Cost | Furniture & Fittings
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	6,984,000	3,972,000
Additions	1,913,000	2,823,000
Disposals	(198,000)	(264,000)
Modification of lease	0	0
Cancellation of leases	0
Transfers	0	0
Foreign exchange differences	(101,000)	298,000
Additions through business combinations under common control		150,000
Additions through business combinations		5,000
Ending balance	8,598,000	6,984,000
Modification of lease	0	0
Cost | Motor vehicles
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	738,000	129,000
Additions	428,000	95,000
Disposals	(8,000)	0
Modification of lease	0	0
Cancellation of leases	0
Transfers	0	0
Foreign exchange differences	(12,000)	52,000
Additions through business combinations under common control		450,000
Additions through business combinations		12,000
Ending balance	1,146,000	738,000
Modification of lease	0	0
Cost | Assets under Construction
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	6,310,000	1,722,000
Additions	53,549,000	4,280,000
Disposals	0	0
Modification of lease	0	0
Cancellation of leases	0
Transfers	(4,141,000)	0
Foreign exchange differences	(590,000)	308,000
Additions through business combinations under common control		0
Additions through business combinations
Ending balance	55,128,000	6,310,000
Modification of lease	0	0
Depreciation/impairment
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(22,562,000)	(11,740,000)
Disposals	1,284,000	439,000
Modification of lease		1,278,000
Depreciation	(26,841,000)	(13,765,000)
Impairment	7,991,000	29,000
Impairment reversal	1,045,000
Cancellation of leases	849,000
Transfers	0	2,078,000
Foreign exchange differences	751,000	(621,000)
Additions through business combinations under common control		(202,000)
Ending balance	(53,465,000)	(22,562,000)
Modification of lease		1,278,000
Depreciation/impairment | Land and Buildings
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(7,912,000)	(3,987,000)
Disposals	144,000	0
Modification of lease		1,278,000
Depreciation	(15,549,000)	(7,062,000)
Impairment	4,588,000	0
Impairment reversal	1,045,000
Cancellation of leases	849,000
Transfers	0	2,078,000
Foreign exchange differences	455,000	(219,000)
Additions through business combinations under common control		0
Ending balance	(25,556,000)	(7,912,000)
Modification of lease		1,278,000
Depreciation/impairment | Plant and machinery
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(12,665,000)	(6,723,000)
Disposals	995,000	180,000
Modification of lease		0
Depreciation	(9,449,000)	(5,716,000)
Impairment	2,733,000	29,000
Impairment reversal	0
Cancellation of leases	0
Transfers	147,000	0
Foreign exchange differences	244,000	(309,000)
Additions through business combinations under common control		(68,000)
Ending balance	(23,461,000)	(12,665,000)
Modification of lease		0
Depreciation/impairment | Furniture & Fittings
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(1,713,000)	(970,000)
Disposals	141,000	259,000
Modification of lease		0
Depreciation	(1,583,000)	(904,000)
Impairment	210,000	0
Impairment reversal	0
Cancellation of leases	0
Transfers	(69,000)	0
Foreign exchange differences	41,000	(71,000)
Additions through business combinations under common control		(27,000)
Ending balance	(3,393,000)	(1,713,000)
Modification of lease		0
Depreciation/impairment | Motor vehicles
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(272,000)	(60,000)
Disposals	4,000	0
Modification of lease		0
Depreciation	(260,000)	(83,000)
Impairment	219,000	0
Impairment reversal	0
Cancellation of leases	0
Transfers	(78,000)	0
Foreign exchange differences	11,000	(22,000)
Additions through business combinations under common control		(107,000)
Ending balance	(814,000)	(272,000)
Modification of lease		0
Depreciation/impairment | Assets under Construction
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	0	0
Disposals	0	0
Modification of lease		0
Depreciation	0	0
Impairment	241,000	0
Impairment reversal	0
Cancellation of leases	0
Transfers	0	0
Foreign exchange differences	0	0
Additions through business combinations under common control		0
Ending balance	(241,000)	0
Modification of lease		0
Accumulated depreciation and amortisation [member] | Land and Buildings
Reconciliation of changes in property, plant and equipment [abstract]
Right of use assets – property plant and equipment	22,682,728	7,523,468
Accumulated impairment [member] | Office and Factory Buildings
Reconciliation of changes in property, plant and equipment [abstract]
Right of use assets – property plant and equipment		1,277,758
Accumulated impairment [member] | Land and Buildings
Reconciliation of changes in property, plant and equipment [abstract]
Right of use assets – property plant and equipment	$ 3,260,075	$ 0

INTANGILE ASSETS AND GOODWILL -

INTANGILE ASSETS AND GOODWILL - Summary of Movement (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of changes in intangible assets other than goodwill [abstract]
Beginning balance		$ 210,723,000	$ 94,645,000
Ending balance	$ 414,674,000	414,674,000	210,723,000
Cost
Reconciliation of changes in intangible assets other than goodwill [abstract]
Beginning balance		262,383,000	143,167,000
Additions		231,988,000	108,192,000
Transfers		(696,000)	(4,000)
Disposals		(1,118,000)	(11,000)
Foreign exchange differences		(7,275,000)	10,620,000
Additions through business combinations under common control			414,000
Additions through business combinations			5,000
Ending balance	485,282,000	485,282,000	262,383,000
Depreciation/impairment
Reconciliation of changes in intangible assets other than goodwill [abstract]
Beginning balance		(51,660,000)	(48,522,000)
Transfers		385,000	5,000
Disposals		276,000	5,000
Foreign exchange differences		730,000	(1,629,000)
Amortization		(2,771,000)	(1,055,000)
Impairments		(17,568,000)	(420,000)
Additions through business combinations under common control			(44,000)
Ending balance	(70,608,000)	(70,608,000)	(51,660,000)
Goodwill
Reconciliation of changes in intangible assets other than goodwill [abstract]
Beginning balance		33,000	0
Ending balance	30,000	30,000	33,000
Goodwill | Cost
Reconciliation of changes in intangible assets other than goodwill [abstract]
Beginning balance		35,000	7,000
Additions		0	30,000
Transfers		0	(4,000)
Disposals		0	0
Foreign exchange differences		(3,000)	2,000
Additions through business combinations under common control			0
Additions through business combinations			0
Ending balance	32,000	32,000	35,000
Goodwill | Depreciation/impairment
Reconciliation of changes in intangible assets other than goodwill [abstract]
Beginning balance		(2,000)	(7,000)
Transfers		0	5,000
Disposals		0	0
Foreign exchange differences		0	0
Amortization		0
Impairments		0	0
Additions through business combinations under common control			0
Ending balance	(2,000)	(2,000)	(2,000)
Assets under construction
Reconciliation of changes in intangible assets other than goodwill [abstract]
Beginning balance		207,142,000	93,228,000
Ending balance	408,193,000	408,193,000	207,142,000
Assets under construction | Cost
Reconciliation of changes in intangible assets other than goodwill [abstract]
Beginning balance		256,200,000	140,353,000
Additions		225,885,000	105,519,000
Transfers		(311,000)	0
Disposals		(834,000)	0
Foreign exchange differences		(7,099,000)	10,328,000
Additions through business combinations under common control			0
Additions through business combinations			0
Ending balance	473,841,000	473,841,000	256,200,000
Assets under construction | Depreciation/impairment
Reconciliation of changes in intangible assets other than goodwill [abstract]
Beginning balance		(49,058,000)	(47,125,000)
Transfers		0	0
Disposals		0	0
Foreign exchange differences		653,000	(1,513,000)
Amortization		0
Impairments	(16,126,960)	(17,243,000)	(420,000)
Additions through business combinations under common control
Ending balance	(65,648,000)	(65,648,000)	(49,058,000)
Intangible Assets Under Development, Equipment, Tolling And Parts | Cost
Reconciliation of changes in intangible assets other than goodwill [abstract]
Additions		41,977,833	18,175,106
Patent, trademarks and other rights
Reconciliation of changes in intangible assets other than goodwill [abstract]
Beginning balance		471,000	98,000
Ending balance	74,000	74,000	471,000
Patent, trademarks and other rights | Cost
Reconciliation of changes in intangible assets other than goodwill [abstract]
Beginning balance		573,000	117,000
Additions		0	0
Transfers		0	0
Disposals		0	0
Foreign exchange differences		(5,000)	42,000
Additions through business combinations under common control			414,000
Additions through business combinations			0
Ending balance	568,000	568,000	573,000
Patent, trademarks and other rights | Depreciation/impairment
Reconciliation of changes in intangible assets other than goodwill [abstract]
Beginning balance		(102,000)	(19,000)
Transfers		0	0
Disposals		0	0
Foreign exchange differences		6,000	(8,000)
Amortization		(73,000)	(31,000)
Impairments		(325,000)
Additions through business combinations under common control			(44,000)
Ending balance	(494,000)	(494,000)	(102,000)
Software
Reconciliation of changes in intangible assets other than goodwill [abstract]
Beginning balance		3,077,000	1,319,000
Ending balance	6,377,000	6,377,000	3,077,000
Software | Cost
Reconciliation of changes in intangible assets other than goodwill [abstract]
Beginning balance		5,575,000	2,690,000
Additions		6,103,000	2,643,000
Transfers		(385,000)	0
Disposals		(284,000)	(11,000)
Foreign exchange differences		(168,000)	248,000
Additions through business combinations under common control			0
Additions through business combinations			5,000
Ending balance	10,841,000	10,841,000	5,575,000
Software | Depreciation/impairment
Reconciliation of changes in intangible assets other than goodwill [abstract]
Beginning balance		(2,498,000)	(1,371,000)
Transfers		385,000	0
Disposals		276,000	5,000
Foreign exchange differences		71,000	(108,000)
Amortization		(2,698,000)	(1,024,000)
Impairments		0
Additions through business combinations under common control			0
Ending balance	$ (4,464,000)	$ (4,464,000)	$ (2,498,000)

INTANGILE ASSETS AND GOODWILL_2

INTANGILE ASSETS AND GOODWILL - Additional Information (Details)	3 Months Ended	12 Months Ended
	Dec. 31, 2021 USD ($) project	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Disclosure of detailed information about intangible assets [line items]
Number of impaired projects | project	2
Impairment of non-financial assets, planning horizon period		7 years
Assets under construction
Disclosure of detailed information about intangible assets [line items]
Capitalised borrowing costs		$ 234,302	$ 0
Capitalisation rate of borrowing costs eligible for capitalisation		21%
Cost | Assets under construction
Disclosure of detailed information about intangible assets [line items]
Grants and research and development tax incentives and grants		$ 16,602,818	7,718,004
Depreciation/impairment
Disclosure of detailed information about intangible assets [line items]
Impairments		17,568,000	420,000
Depreciation/impairment | Assets under construction
Disclosure of detailed information about intangible assets [line items]
Impairments	$ 16,126,960	$ 17,243,000	$ 420,000

BUSINESS COMBINATIONS - Additio

BUSINESS COMBINATIONS - Additional Information (Details)	6 Months Ended		12 Months Ended
	Dec. 31, 2020 USD ($)	Jul. 14, 2020 USD ($)	Dec. 31, 2020 business	Sep. 21, 2020 USD ($)	Jul. 20, 2020 USD ($)	Jul. 20, 2020 EUR (€)	Jul. 14, 2020 EUR (€)	Mar. 09, 2020 USD ($)	Dec. 31, 2019 USD ($)	Sep. 02, 2019 USD ($)	Apr. 11, 2019 USD ($)
Arrival LT UAB
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired		100%					100%
Cash transferred		$ 2,867					€ 2,500
Loss reported until acquisition date		240,870
Profit reported since acquisition	$ 1,438,338
Cash and cash equivalents recognised as of acquisition date		66,000
Consideration transferred		3,000
Arrival Solutions Germany GmbH
Disclosure of detailed information about business combination [line items]
Cash transferred					$ 10,000	€ 8,700		$ 28,640
Number of businesses acquired | business			2
Roborace Ltd
Disclosure of detailed information about business combination [line items]
Contributions to share premium				$ 67,551
Cash and cash equivalents recognised as of acquisition date				65,306
Retained earnings recognized as of acquisition date		$ 63,612,611
Roborace Inc
Disclosure of detailed information about business combination [line items]
Cash and cash equivalents recognised as of acquisition date				$ 44,237
Retained earnings recognized as of acquisition date					$ 841,733
Arrival M Ltd
Disclosure of detailed information about business combination [line items]
Consideration transferred											$ 3,741,902
Arrival R Ltd
Disclosure of detailed information about business combination [line items]
Consideration transferred										$ 67,119,118
Arrival U S A Inc
Disclosure of detailed information about business combination [line items]
Consideration transferred										$ 4,951,654
K Cybernation S.à r.l. and K Robolife S.à r.l.
Disclosure of detailed information about business combination [line items]
Amount due to related party									$ 75,812,674

BUSINESS COMBINATIONS - Summary

BUSINESS COMBINATIONS - Summary of Identifiable Assets Acquired And Liabilities (Details) - Arrival LT UAB $ in Thousands	Jul. 14, 2020 USD ($)
Disclosure of detailed information about business combination [line items]
Property, plant and equipment	$ 1,027
Intangible assets	4
Trade and other receivables	100
Cash and cash equivalent	66
Lease liabilities	(172)
Deferred tax	(63)
Trade and other payables	(988)
Total	$ (26)

BUSINESS COMBINATIONS - Summa_2

BUSINESS COMBINATIONS - Summary of Goodwill Recognised As Of Acquisition Date (Details) - Arrival LT UAB $ in Thousands	Jul. 14, 2020 USD ($)
Disclosure of detailed information about business combination [line items]
Consideration transferred	$ 3
Fair value of identifiable net assets	27
Goodwill	$ 30

TRADE AND OTHER RECEIVABLES - S

TRADE AND OTHER RECEIVABLES - Summary of Non-Current Trade and Other Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Loans receivable	$ 21,613	$ 2,259
Call deposit	4,584	1,984
Cash Guarantees and deposits	14,663	8,992
Other	56	0
Total	$ 40,916	$ 13,235

TRADE AND OTHER RECEIVABLES - A

TRADE AND OTHER RECEIVABLES - Additional Information (Details)	1 Months Ended	12 Months Ended
	Oct. 31, 2020 USD ($)	Dec. 31, 2021 USD ($) lease	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Sep. 30, 2021 USD ($)
Disclosure of detailed information about borrowings [line items]
Notional amount			$ 7,485,000
Loans receivable fair value at initial recognition	$ 32,236,100				$ 33,287,041
Carrying amount of loan derecognized					$ 37,578,946
Loss on refinancing of RSP loans		$ 4,292,000	0	$ 0
Decrease through write-off, financial assets		13,117,000
Change in estimate of the repayment for the loans maturing		1,745,859
Research And Development Expenditure Credit Recognized In Profit (Loss)		4,109,469	0
Small And Medium Enterprise Research And Development Credit			15,200,280
Employee Loans Maturing 2027 | Level 3
Disclosure of detailed information about borrowings [line items]
Financial assets, at fair value		20,582,787
Employee Loans Maturing 2030 | Level 3
Disclosure of detailed information about borrowings [line items]
Financial assets, at fair value		2,347,153
Cost | Assets under construction
Disclosure of detailed information about borrowings [line items]
Grants and research and development tax incentives and grants		$ 16,602,818	$ 7,718,004
Interest free 12-month loans
Disclosure of detailed information about borrowings [line items]
Notional amount	45,009,361
Borrowings, maturity		12 months
10-year 1.12%
Disclosure of detailed information about borrowings [line items]
Notional amount	$ 2,883,602
Borrowings, maturity	10 years
Borrowings, interest rate	1.12%
10-year 1.50%
Disclosure of detailed information about borrowings [line items]
Notional amount	$ 1,649,453
Borrowings, maturity		10
Borrowings, interest rate	1.50%
Interest free 10-year loans
Disclosure of detailed information about borrowings [line items]
Notional amount	$ 560,014
Borrowings, maturity	10 years
Bottom of range
Disclosure of detailed information about borrowings [line items]
Lease term , leases with cash guarantees and deposits | lease		2
Top of range
Disclosure of detailed information about borrowings [line items]
Lease term , leases with cash guarantees and deposits | lease		15

TRADE AND OTHER RECEIVABLES -_2

TRADE AND OTHER RECEIVABLES - Summary of Current & Trade and Other Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
R&D tax credits	$ 14,847	$ 26,135
VAT receivable	13,772	6,455
Other tax receivables	13,807	0
Call deposit	0	524
Deferred charges	1,116	53
Loans receivable	143	29,344
Impairment of other receivables	(42)	(7)
Other receivables	1,669	600
Total	$ 45,312	$ 63,104

PREPAYMENTS (Details)

PREPAYMENTS (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Prepayments for inventories	$ 23,384	$ 0
Prepayments	23,384	0
Prepayments for tangibles	18,393	4,986
Prepayments for intangibles	9,246	16,074
Prepayment for inventories	14,768	0
Other prepayments	5,711	2,202
Prepayments	$ 48,118	$ 23,262

INVENTORY - Summary of Inventor

INVENTORY - Summary of Inventories (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Summary Of Inventory [Line Items]
Inventory	$ 22,977	$ 14,504
Cost
Summary Of Inventory [Line Items]
Inventory	24,642	14,504
Depreciation/impairment
Summary Of Inventory [Line Items]
Inventory	$ (1,665)	$ 0	$ 0	$ 0

INVENTORY - Movement in the Inv

INVENTORY - Movement in the Inventory Write-downs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Summary Of Inventory [Line Items]
Inventory write-downs - opening balance	$ (14,504)
Inventory write-downs - closing balance	(22,977)	$ (14,504)
Depreciation/impairment
Summary Of Inventory [Line Items]
Inventory write-downs - opening balance	0	0	$ 0
Charges to the statement of profit or (loss)	1,665	0	0
Deductions / Releases	0	0	0
Inventory write-downs - closing balance	$ 1,665	$ 0	$ 0

CASH AND CASH EQUIVALENTS - Sum

CASH AND CASH EQUIVALENTS - Summary of Cash And Cash Equivalents (Detail) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash and cash equivalents [abstract]
Bank balances	$ 687,573,000	$ 82,314,000
Short-term highly liquid investments	213,033,000	0
Total	$ 900,606,000	$ 82,314,000	$ 108,575,000	$ 1,206,000

CAPITAL AND RESERVES - Summary

CAPITAL AND RESERVES - Summary of Issued Capital and Share Premium (Detail) - USD ($)						12 Months Ended
	Nov. 23, 2021	Mar. 24, 2021	Mar. 23, 2021	Jan. 04, 2021	Oct. 08, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of classes of share capital [line items]
Conversion of warrants into shares (in shares)						17,009,291
Issuance of share capital (in shares)	37,229,736		491,183,856
Beginning balance						$ 393,052,000	$ 223,832,000	$ 62,090,000
Contribution of shares by Kinetik							13,724,000
Initial share capital of Arrival						35,000
Reduction of capital of Arrival						0
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival						0
Issuance of share capital as consideration for the merger with CIIG		$ 1,591,090,000				1,591,090,000
Treasury shares						(1,203,000)
Sale of treasury shares						1,466,000
Exercise of warrants into shares						223,267,000
Issuance of share capital						335,636,000	188,644,000	279,126,000
Share issue related cost	$ (18,046,000)
Impact from conversion of share capital from EUR to USD						0
Ending balance						1,225,578,000	393,052,000	223,832,000
Share capital
Disclosure of classes of share capital [line items]
Beginning balance						274,126,000	260,297,000	20,000
Initial share capital of Arrival						35,000
Reduction of capital of Arrival						(35,000)
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival						211,064,000
Issuance of share capital as consideration for the merger with CIIG						8,543,000
Exercise of warrants into shares						1,694,000
Issuance of share capital	4,199,000	$ 8,543,000	$ 58,023,784	$ 5,038,202		4,199,000	13,829,000	8,206,000
Impact from conversion of share capital from EUR to USD						(3,452,000)
Ending balance						74,046,000	274,126,000	260,297,000
Share premium
Disclosure of classes of share capital [line items]
Beginning balance						331,718,000	156,903,000	138,054,000
Contribution of Roborace Ltd by Kinetik							68,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival						(4,602,685,000)
Issuance of share capital as consideration for the merger with CIIG						711,625,000
Exercise of warrants into shares						139,149,000
Issuance of share capital	$ 349,483,000		$ 4,631,715,417			331,437,000	174,815,000	270,920,000
Impact from conversion of share capital from EUR to USD						(272,217,000)
Ending balance						$ 5,844,397,000	$ 331,718,000	$ 156,903,000
Ordinary shares
Disclosure of classes of share capital [line items]
Number of shares outstanding at beginning of period						880,000,000	880,000,000
Contribution of shares by Kinetik (in shares)					(50,000,000)		(50,000,000)
Initial share capital (in shares)						300,000
Reduction of issued capital (in shares)			(300,000)			(300,000)
Adjustments on exchange of ordinary shares of related party (in shares)						(388,816,000)
Exchange of preference shares of related party (in shares)						42,651,000
Issuance of share capital as consideration for the merger (in shares)		72,322,267				72,322,000
Treasury shares (in shares)						(50,000)
Sale or acquisition of treasury shares (in shares)						50,000	37,508,000
Conversion of warrants into shares (in shares)						14,274,000
Issuance of share capital (in shares)						37,230,000
Shares sold to RSP scheme members (in shares)							12,492,000
Number of shares outstanding at end of the period						657,661,000	880,000,000	880,000,000
Ordinary shares | Issued Capital And Share Premium
Disclosure of classes of share capital [line items]
Beginning balance						$ 305,378,000	$ 305,310,000
Contribution of shares by Kinetik							(13,724,000)
Contribution of Roborace Ltd by Kinetik							68,000
Initial share capital of Arrival						35,000
Reduction of capital of Arrival						(35,000)
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival						4,384,361,000
Exchange of preferred A shares of Arrival Luxembourg S.à r.l. for ordinary shares in Arrival*				$ 307,726,045		307,726,000
Issuance of share capital as consideration for the merger with CIIG						720,168,000
Treasury shares						6,000
Sale of treasury shares						(6,000)	10,295,000
Shares sold to RSP Scheme members							3,429,000
Exercise of warrants into shares						140,843,000
Issuance of share capital						353,682,000
Share issue related cost						(18,046,000)
Impact from conversion of share capital from EUR to USD						(275,669,000)
Ending balance						5,918,443,000	305,378,000	$ 305,310,000
Ordinary shares | Share capital
Disclosure of classes of share capital [line items]
Beginning balance						252,091,000	252,091,000
Contribution of shares by Kinetik							(13,724,000)
Initial share capital of Arrival						35,000
Reduction of capital of Arrival			$ (35,496)			(35,000)
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival						(194,067,000)
Exchange of preferred A shares of Arrival Luxembourg S.à r.l. for ordinary shares in Arrival*						5,038,000
Issuance of share capital as consideration for the merger with CIIG						8,543,000
Treasury shares						6,000
Sale of treasury shares						(6,000)	10,295,000
Shares sold to RSP Scheme members							3,429,000
Exercise of warrants into shares						1,694,000
Issuance of share capital						4,199,000
Impact from conversion of share capital from EUR to USD						(3,452,000)
Ending balance						74,046,000	252,091,000	252,091,000
Ordinary shares | Share premium
Disclosure of classes of share capital [line items]
Beginning balance						53,287,000	53,219,000
Contribution of Roborace Ltd by Kinetik							68,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival						4,578,428,000
Exchange of preferred A shares of Arrival Luxembourg S.à r.l. for ordinary shares in Arrival*						302,688,000
Issuance of share capital as consideration for the merger with CIIG						711,625,000
Exercise of warrants into shares						139,149,000
Issuance of share capital						349,483,000
Share issue related cost						(18,046,000)
Impact from conversion of share capital from EUR to USD						(272,217,000)
Ending balance						$ 5,844,397,000	$ 53,287,000	$ 53,219,000
Preference shares
Disclosure of classes of share capital [line items]
Number of shares outstanding at beginning of period						76,413,000	29,333,000
Exchange of preference shares of related party (in shares)						76,413,000
Issuance of share capital (in shares)							47,080,000
Number of shares outstanding at end of the period						0	76,413,000	29,333,000
Preference shares | Issued Capital And Share Premium
Disclosure of classes of share capital [line items]
Beginning balance						$ 300,466,000	$ 111,890,000
Exchange of preferred A shares of Arrival Luxembourg S.à r.l. for ordinary shares in Arrival*						(300,466,000)
Issuance of share capital							188,575,953
Ending balance						0	300,466,000	$ 111,890,000
Preference shares | Share capital
Disclosure of classes of share capital [line items]
Beginning balance						22,035,000	8,206,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival						(16,997,000)
Exchange of preferred A shares of Arrival Luxembourg S.à r.l. for ordinary shares in Arrival*						(22,035,000)
Issuance of share capital							13,828,907
Ending balance						0	22,035,000	8,206,000
Preference shares | Share premium
Disclosure of classes of share capital [line items]
Beginning balance						278,431,000	103,684,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival						24,257,000
Exchange of preferred A shares of Arrival Luxembourg S.à r.l. for ordinary shares in Arrival*						(278,431,000)
Issuance of share capital							174,747,046
Ending balance						$ 0	$ 278,431,000	$ 103,684,000

CAPITAL AND RESERVES - Addition

CAPITAL AND RESERVES - Additional Information (Details)													1 Months Ended	12 Months Ended
		Nov. 23, 2021 USD ($) shares	Jun. 18, 2021 USD ($) $ / shares shares	Mar. 24, 2021 USD ($) shares	Mar. 23, 2021 USD ($) shares	Jan. 04, 2021 USD ($)	Oct. 12, 2020 USD ($)	Oct. 12, 2020 USD ($) shares	Oct. 08, 2020 € / shares shares	Jan. 29, 2020 USD ($) shares	Dec. 30, 2019 USD ($) shares	Oct. 04, 2019 USD ($) shares	Dec. 31, 2021 USD ($) vehicles shares	Dec. 31, 2021 USD ($) vehicles shares		Dec. 31, 2020 USD ($) shares	Dec. 31, 2019 USD ($)	Dec. 31, 2021 € / shares	Mar. 24, 2021 € / shares	Mar. 24, 2021 $ / shares	Dec. 31, 2020 € / shares shares	Oct. 12, 2020 € / shares shares	Jan. 29, 2020 € / shares	Dec. 30, 2019 € / shares	Oct. 04, 2019 € / shares shares	Oct. 04, 2019 $ / shares shares	Dec. 31, 2018 € / shares
Disclosure of classes of share capital [line items]
Nominal value shares | € / shares																		€ 0.10
Reduction of capital of Arrival														$ 0
Issuance of share capital														335,636,000		$ 188,644,000	$ 279,126,000
Issuance of share capital (in shares) | shares		37,229,736			491,183,856
Fair value of shares issued				$ 1,591,090,000										1,591,090,000
Cash received from merger with CIIG				631,297,000										$ 631,297,000		0	0
Number of securities called by each warrants (in shares) | shares			1
Exercise price of warrant (usd per share) | $ / shares			$ 11.50																	$ 11.50
Conversion of warrants into shares (in shares) | shares														17,009,291
Exercise of warrants into shares														$ 223,267,000
Issuance of share capital, underwriter option, shares | shares		4,856,052
Proceed from the issuance of new shares		$ 353,682,000
Share issue related cost		18,046,000
Reverse merger exchange ratio																			1	1
Sale of treasury shares														$ 1,466,000
Number of vehicles ordered in first order | vehicles													10,000	10,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														$ 0
UPS
Disclosure of classes of share capital [line items]
Issuance of share capital										$ 11,001,000
Public Warrants
Disclosure of classes of share capital [line items]
Number of securities called by each warrants (in shares) | shares			1
Exercise price of warrant (usd per share) | $ / shares			$ 11.50
Conversion of warrants into shares (in shares) | shares			12,225,957										12,225,957
Exercise of warrants into shares			$ 140,598,506
Private Warrants
Disclosure of classes of share capital [line items]
Conversion of warrants into shares (in shares) | shares													4,783,334	4,783,334
Exercise of warrants into shares													$ 140,598,506
Share capital
Disclosure of classes of share capital [line items]
Reduction of capital of Arrival														$ 35,000
Issuance of share capital		4,199,000		8,543,000	$ 58,023,784	$ 5,038,202								4,199,000		13,829,000	8,206,000
Fair value of shares issued														8,543,000
Exercise of warrants into shares														1,694,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														211,064,000
Share capital | Public Warrants
Disclosure of classes of share capital [line items]
Exercise of warrants into shares			1,449,705
Share premium
Disclosure of classes of share capital [line items]
Issuance of share capital		$ 349,483,000			$ 4,631,715,417									331,437,000		174,815,000	270,920,000
Fair value of shares issued														711,625,000
Exercise of warrants into shares														139,149,000
Contribution of Roborace Ltd by Kinetik																68,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														(4,602,685,000)
Contribution towards share premium																	167,237,020
Contribution in cash																	91,559,674
Contribution in kind																	$ 75,677,346
Share premium | Public Warrants
Disclosure of classes of share capital [line items]
Exercise of warrants into shares			$ 139,148,801
Other reserves
Disclosure of classes of share capital [line items]
Reduction of capital of Arrival	[1]													(35,000)
Fair value of shares issued				$ 870,922,000										870,922,000	[1]
Exercise of warrants into shares	[1]													82,424,000
Sale of treasury shares								$ 49,856,271						1,466,000	[1]	$ 49,856,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival	[1]													$ 4,391,621,000
Treasury shares
Disclosure of classes of share capital [line items]
Contribution of shares by Kinetik (in shares) | shares																50,000,000
Shares sold to RSP scheme members (in shares) | shares								(12,491,723)								(12,492,000)
Treasury shares | Kinetik, Arrival Luxembourg S.a r.l. And The Trust
Disclosure of classes of share capital [line items]
Reverse merger exchange ratio													0.55816	0.55816
Arrival Luxembourg S.à r.l
Disclosure of classes of share capital [line items]
Nominal value shares | (per share)																		0.25						€ 0.25	€ 0.25	$ 0.30	€ 1
Issuance of share capital							$ 177,574,953				$ 111,890,000,000
Number Of Exchanged In Reverse Merger Transaction | shares					880,000,000
Increase in share capital amount											8,206,000,000
Arrival Luxembourg S.à r.l | Before Extra Ordinary General Meeting
Disclosure of classes of share capital [line items]
Number of shares conversion | shares												16,000
Arrival Luxembourg S.à r.l | After Extra Ordinary General Meeting
Disclosure of classes of share capital [line items]
Number of shares conversion | shares												64,000
Increase in share capital amount												$ 252,071,586
Number of shares issued (in shares) | shares																									879,936,000	879,936,000
Arrival Luxembourg S.à r.l | Share capital
Disclosure of classes of share capital [line items]
Issuance of share capital							13,022,167
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														$ (274,126,000)
Arrival Luxembourg S.à r.l | Share premium
Disclosure of classes of share capital [line items]
Issuance of share capital							$ 164,552,786			$ 10,194,260	$ 103,684,000,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														331,718,000
Arrival Luxembourg S.à r.l | Share capital/premium
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														$ (605,844,000)
CIIG Merger Corp
Disclosure of classes of share capital [line items]
Nominal value shares | $ / shares																				$ 0.0001
Reverse merger exchange ratio													0.10	0.10
Arrival | Share capital
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														$ 63,062,000
Arrival | Share premium
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														4,934,403,000
Arrival | Share capital/premium
Disclosure of classes of share capital [line items]
Initial share capital of Arrival													$ 4,997,465,246	$ 4,997,465,246
Ordinary shares
Disclosure of classes of share capital [line items]
Number of share authorised (in shares) | shares													2,700,000,000	2,700,000,000							300,000
Nominal value shares | € / shares																		€ 0.10	€ 0.10		€ 0.10
Reduction of issued capital (in shares) | shares					300,000									300,000
Issuance of share capital (in shares) | shares														37,230,000
Issuance of share capital as consideration for the merger (in shares) | shares				72,322,267										72,322,000
Conversion of warrants into shares (in shares) | shares														14,274,000
Contribution of shares by Kinetik (in shares) | shares									50,000,000							50,000,000
Shares sold to RSP scheme members (in shares) | shares																(12,492,000)
Ordinary shares | Private Warrants
Disclosure of classes of share capital [line items]
Conversion of warrants into shares (in shares) | shares														2,048,117
Ordinary shares | Issued Capital And Share Premium
Disclosure of classes of share capital [line items]
Reduction of capital of Arrival														$ 35,000
Issuance of share capital														353,682,000
Exchange of preferred A shares of Arrival Luxembourg S.à r.l. for ordinary shares in Arrival*						$ 307,726,045								307,726,000
Fair value of shares issued														720,168,000
Exercise of warrants into shares														140,843,000
Share issue related cost														18,046,000
Sale of treasury shares														(6,000)		$ 10,295,000
Contribution of Roborace Ltd by Kinetik																68,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														4,384,361,000
Ordinary shares | Issued Capital And Share Premium | Private Warrants
Disclosure of classes of share capital [line items]
Exercise of warrants into shares														244,383
Ordinary shares | Share capital
Disclosure of classes of share capital [line items]
Reduction of capital of Arrival					$ 35,496									35,000
Issuance of share capital														4,199,000
Exchange of preferred A shares of Arrival Luxembourg S.à r.l. for ordinary shares in Arrival*														5,038,000
Fair value of shares issued														8,543,000
Exercise of warrants into shares														1,694,000
Sale of treasury shares														(6,000)		10,295,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														(194,067,000)
Ordinary shares | Share premium
Disclosure of classes of share capital [line items]
Issuance of share capital														349,483,000
Exchange of preferred A shares of Arrival Luxembourg S.à r.l. for ordinary shares in Arrival*														302,688,000
Fair value of shares issued														711,625,000
Exercise of warrants into shares														139,149,000
Share issue related cost														18,046,000
Contribution of Roborace Ltd by Kinetik																$ 68,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														4,578,428,000
Ordinary shares | Arrival Luxembourg S.à r.l
Disclosure of classes of share capital [line items]
Number of share authorised (in shares) | shares																					880,000,000
Nominal value shares | € / shares																					€ 0.25
Ordinary shares | Arrival Luxembourg S.à r.l | Share capital
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														(252,091,000)
Ordinary shares | Arrival Luxembourg S.à r.l | Share premium
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														(53,287,000)
Ordinary shares | CIIG Merger Corp | Issued Capital And Share Premium
Disclosure of classes of share capital [line items]
Fair value of shares issued				$ 720,168,000
Ordinary shares | Arrival | Issued Capital And Share Premium
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														4,391,621,246
Ordinary shares | Arrival | Share capital
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														58,024,000
Ordinary shares | Arrival | Share premium
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														$ 4,631,715,000
Preference shares
Disclosure of classes of share capital [line items]
Number of share authorised (in shares) | shares													0	0							0
Issuance of share capital (in shares) | shares																47,080,000
Preference shares | Issued Capital And Share Premium
Disclosure of classes of share capital [line items]
Issuance of share capital																$ 188,575,953
Exchange of preferred A shares of Arrival Luxembourg S.à r.l. for ordinary shares in Arrival*														$ (300,466,000)
Preference shares | Share capital
Disclosure of classes of share capital [line items]
Issuance of share capital																13,828,907
Exchange of preferred A shares of Arrival Luxembourg S.à r.l. for ordinary shares in Arrival*														(22,035,000)
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														(16,997,000)
Preference shares | Share premium
Disclosure of classes of share capital [line items]
Issuance of share capital																$ 174,747,046
Exchange of preferred A shares of Arrival Luxembourg S.à r.l. for ordinary shares in Arrival*														(278,431,000)
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														24,257,000
Preference shares | Arrival Luxembourg S.à r.l
Disclosure of classes of share capital [line items]
Nominal value shares | € / shares									€ 0.25												€ 0.25
Preference shares | Arrival Luxembourg S.à r.l | Share capital
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														(22,035,000)
Preference shares | Arrival Luxembourg S.à r.l | Share premium
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														(278,431,000)
Preference shares | Arrival | Share capital
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														5,038,000
Preference shares | Arrival | Share premium
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival														$ 302,688,000
Preferred Share A | Arrival Luxembourg S.à r.l
Disclosure of classes of share capital [line items]
Nominal value shares | € / shares																						€ 0.25	€ 0.25
Issuance of share capital (in shares) | shares											29,333,341
Number of shares issued (in shares) | shares										2,933,334												44,146,679
Amount of share capital										$ 260,297,269
Share capital amount after increase										$ 261,104,009
[1]Other reserves comprise of foreign currency translation, share base payments reserves relating to Arrival Share Option Plan 2020 (“SOP”), Restricted Share Plan (“RSP”) and Restricted Stock Unit (“RSU”) and equity reserves which are not distributable (see note 13B).

CAPITAL AND RESERVES - Treasury

CAPITAL AND RESERVES - Treasury Shares (Details) - USD ($) $ in Thousands		12 Months Ended
	Oct. 12, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of classes of share capital [line items]
Equity		$ 1,225,578	$ 393,052	$ 223,832	$ 62,090
Treasury shares
Disclosure of classes of share capital [line items]
Number of shares outstanding at beginning of period		37,508,000	0
Contribution of shares by Kinetik (in shares)			50,000,000
Shares sold to RSP scheme members (in shares)	(12,491,723)		(12,492,000)
Adjustments on exchange of ordinary shares of related party (in shares)		(16,572,000)
Sale or acquisition of treasury shares (in shares)		167,000
Number of shares outstanding at end of the period		20,886,000	37,508,000
Treasury shares | Restricted Share Units (RSU)
Disclosure of classes of share capital [line items]
Shares sold to RSP scheme members (in shares)		(13,000)
Treasury shares | SOP Scheme
Disclosure of classes of share capital [line items]
Shares sold to RSP scheme members (in shares)		(204,000)

CAPITAL AND RESERVES - Summar_2

CAPITAL AND RESERVES - Summary of Impact In Change Of Shares (Details) - USD ($)								12 Months Ended
	Nov. 23, 2021	Mar. 24, 2021	Mar. 23, 2021	Jan. 04, 2021	Oct. 12, 2020	Jan. 29, 2020	Dec. 30, 2019	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								$ 0
Issuance of share capital								335,636,000	$ 188,644,000	$ 279,126,000
Share capital/premium
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								(4,391,621,000)
Liabilities arising from financing activities								6,194,112,000	605,844,000	417,200,000
Issuance of share capital								335,636,000
Arrival Luxembourg S.à r.l
Disclosure of classes of share capital [line items]
Issuance of share capital					$ 177,574,953		$ 111,890,000,000
Share capital
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								(211,064,000)
Issuance of share capital	$ 4,199,000	$ 8,543,000	$ 58,023,784	$ 5,038,202				4,199,000	13,829,000	8,206,000
Share capital | Arrival
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								(63,062,000)
Share capital | Arrival Luxembourg S.à r.l
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								274,126,000
Issuance of share capital					13,022,167
Share capital | Ordinary shares
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								194,067,000
Issuance of share capital								4,199,000
Share capital | Ordinary shares | Arrival
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								(58,024,000)
Share capital | Ordinary shares | Arrival Luxembourg S.à r.l
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								252,091,000
Share capital | Preference shares
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								16,997,000
Issuance of share capital									13,828,907
Share capital | Preference shares | Arrival
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								(5,038,000)
Share capital | Preference shares | Arrival Luxembourg S.à r.l
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								22,035,000
Share premium
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								4,602,685,000
Issuance of share capital	$ 349,483,000		$ 4,631,715,417					331,437,000	174,815,000	$ 270,920,000
Share premium | Arrival
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								(4,934,403,000)
Share premium | Arrival Luxembourg S.à r.l
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								(331,718,000)
Issuance of share capital					$ 164,552,786	$ 10,194,260	$ 103,684,000,000
Share premium | Ordinary shares
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								(4,578,428,000)
Issuance of share capital								349,483,000
Share premium | Ordinary shares | Arrival
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								(4,631,715,000)
Share premium | Ordinary shares | Arrival Luxembourg S.à r.l
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								53,287,000
Share premium | Preference shares
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								(24,257,000)
Issuance of share capital									174,747,046
Share premium | Preference shares | Arrival
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								(302,688,000)
Share premium | Preference shares | Arrival Luxembourg S.à r.l
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								278,431,000
Issued Capital And Share Premium | Ordinary shares
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								(4,384,361,000)
Issuance of share capital								353,682,000
Issued Capital And Share Premium | Ordinary shares | Arrival
Disclosure of classes of share capital [line items]
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival								$ (4,391,621,246)
Issued Capital And Share Premium | Preference shares
Disclosure of classes of share capital [line items]
Issuance of share capital									$ 188,575,953

CAPITAL AND RESERVES - Summar_3

CAPITAL AND RESERVES - Summary of Other Reserves (Details) - USD ($)				12 Months Ended
		Mar. 24, 2021	Oct. 12, 2020	Dec. 31, 2021		Dec. 31, 2020	Dec. 31, 2019
Disclosure of classes of share capital [line items]
Beginning balance				$ 393,052,000		$ 223,832,000	$ 62,090,000
Other currency translations				257,096,000		16,490,000	572,000
Impact from conversion of share capital from EUR to USD				0
Share-based expense				5,189,000		28,385,000
Sale of treasury shares				1,466,000
Reduction of share capital				0
Exercise of warrants into shares				223,267,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival				0
Fair value of shares issued		$ 1,591,090,000		1,591,090,000
Purchased own shares				(1,203,000)
Ending balance				1,225,578,000		393,052,000	223,832,000
Other reserves
Disclosure of classes of share capital [line items]
Beginning balance	[1]			79,888,000		3,023,000	2,451,000
Other currency translations				(18,573,000)		16,490,000
Impact from conversion of share capital from EUR to USD				275,669,000		275,669,000
Share-based expense	[1]			5,189,000		28,385,000
Sale of treasury shares			$ 49,856,271	1,466,000	[1]	49,856,000
Difference between fair value and nominal value of shares held by the Trust						(17,866,000)
Reduction of share capital	[1]			35,000
Exercise of warrants into shares	[1]			82,424,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival	[1]			(4,391,621,000)
Fair value of shares issued		$ 870,922,000		870,922,000	[1]
Purchased own shares	[1]			(1,203,000)
Ending balance	[1]			(3,095,804,000)		79,888,000	3,023,000
Foreign currency translation
Disclosure of classes of share capital [line items]
Beginning balance				19,513,000		3,023,000
Other currency translations				(18,573,000)		16,490,000
Impact from conversion of share capital from EUR to USD						275,669,000
Ending balance				276,609,000		19,513,000	3,023,000
Share based payments
Disclosure of classes of share capital [line items]
Beginning balance				28,385,000		0
Share-based expense						28,385,000
Sale of treasury shares				1,466,000
Ending balance				35,040,000		28,385,000	0
RSPs
Disclosure of classes of share capital [line items]
Beginning balance				31,990,000		0
Sale of treasury shares						49,856,000
Difference between fair value and nominal value of shares held by the Trust						(17,866,000)
Ending balance				30,787,000		31,990,000	0
Equity reserves
Disclosure of classes of share capital [line items]
Beginning balance				0		0
Reduction of share capital				35,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival				(4,391,621,000)
Ending balance				$ (3,438,240,000)		$ 0	$ 0
[1]Other reserves comprise of foreign currency translation, share base payments reserves relating to Arrival Share Option Plan 2020 (“SOP”), Restricted Share Plan (“RSP”) and Restricted Stock Unit (“RSU”) and equity reserves which are not distributable (see note 13B).

LOSS PER SHARE - Summary of Bas

LOSS PER SHARE - Summary of Basic Earnings Per Share (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings per share [line items]
(Loss) for the year, attributable to the owners of the Company (basic), Continuing operations	$ (1,304,381)	$ 85,902	$ 52,226
(Loss) for the year, attributable to the owners of the Company (basic)	(1,304,381)	$ 85,902	52,226
(Loss) for the year, attributable to the owners of the Company (basic)	$ (1,304,381)		$ (53,841)
Earnings per Share Basic
Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract]
Ordinary shares, beginning balance	466,762,000	491,184,000	9,000
AdjustedWeightedAverageShares	576,136,000	485,513,000	491,184,000
Earnings per Share Basic | Conversion of preferred A shares into ordinary shares
Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract]
Increase (decrease) in number of ordinary shares issued	42,301,000	0	0
Earnings per Share Basic | Issue of shares to CIIG shareholders
Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract]
Increase (decrease) in number of ordinary shares issued	56,075,000	0	0
Earnings per Share Basic | Issue of shares for exercise of warrants
Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract]
Increase (decrease) in number of ordinary shares issued	7,035,000	0	0
Earnings per Share Basic | Exercise of options by SOP participants
Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract]
Increase (decrease) in number of ordinary shares issued	24,000	0	0
Earnings per Share Basic | Shares repurchased from RSP participants
Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract]
Increase (decrease) in number of ordinary shares issued	(42,000)	0	0
Earnings per Share Basic | Shares granted to RSU scheme’s participants
Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract]
Increase (decrease) in number of ordinary shares issued	3,000	0	0
Earnings per Share Basic | Issue of ordinary shares
Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract]
Increase (decrease) in number of ordinary shares issued	3,978,000	0	0
Earnings per Share Basic | Share split
Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract]
Increase (decrease) in number of ordinary shares issued	0	0	27,000
Earnings per Share Basic | Conversion of distributable reserves into shares
Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract]
Increase (decrease) in number of ordinary shares issued	0	0	491,148,000
Earnings per Share Basic | Treasury shares and RSP 2020 shares
Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract]
Increase (decrease) in number of ordinary shares issued	0	(6,481,000)	0
Earnings per Share Basic | RSP shares vested
Weighted average ordinary shares and adjusted weighted average ordinary shares [abstract]
Increase (decrease) in number of ordinary shares issued	0	810,000	0

LOSS PER SHARE - Additional Inf

LOSS PER SHARE - Additional Information (Details)	12 Months Ended
	Dec. 31, 2021 shares $ / shares	Dec. 31, 2020 shares
Earnings per share [line items]
Number of warrants outstanding	2,391,666	0
Convesrion price per share | $ / shares	$ 11.88
SOP Scheme
Earnings per share [line items]
Share options outstanding (in shares)	7,283,880
Restricted Share Units (RSU)
Earnings per share [line items]
Share options outstanding (in shares)	37,500

LOANS AND BORROWINGS - Summary

LOANS AND BORROWINGS - Summary of Reconciliation of Movements of Liabilities To Cash Flows Arising From Financing Activities (Detail) - USD ($)			1 Months Ended	12 Months Ended
	Jun. 18, 2021	Mar. 24, 2021	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Changes from financing cash flows
Proceeds from the issuance of new shares				$ 335,636,000	$ 188,644,000	$ 279,126,000
Cash received from merger with CIIG		$ 631,297,000		631,297,000	0	0
Proceeds from the issuance of shares to warrant holders				223,267,000
Proceeds from exercise of employee share option plan				1,383,000	0	0
Change in fair value of embedded derivatives				33,900,000	0	0
Warrants issued by Arrival		208,586,000		208,586,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival				0
Change in fair value of warrants	$ 99,290,970		$ 23,007,827	122,299,000	0	0
Reduction of capital of Arrival				0
Equity-settled share-based payments				5,189,000	28,385,000
Fair value of shares issued		$ 1,591,090,000		1,591,090,000
Treasury shares				(1,203,000)
Interest on leases				9,852,000	5,429,000	2,881,000
Total non-current lease liabilities			451,525,000	451,525,000	107,870,000
Total current loans and borrowings			14,258,000	14,258,000	5,221,000
Proceed from the issuance of new shares				335,636,000	0	0
Issuance of shares to warrant holders				140,599,000	0	0
Proceeds from issue of preference shares				0	188,576,000	111,900,000
Proceeds from borrowings, classified as financing activities				0	14,182,000	0
Repayments of borrowings, classified as financing activities				0	(14,182,000)	0
Convertible notes
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance, beginning of year				0	0
Changes from financing cash flows
Payment of lease liabilities				0	0
Payment of interest				0	0
Proceeds from the issuance of new shares				0	0
Proceeds from borrowings					0
Repayment of borrowings					0
Cash received from merger with CIIG				0
Cash paid for redemption of public warrants				0
Proceeds from the issuance of shares to warrant holders				0
Proceeds from exercise of employee share option plan				0
Issuance of convertible notes				310,400,000
Transaction costs for convertible notes				(850,000)
Total changes from financing cash flows				309,550,000	0
The effects of changes in foreign exchange rates				0	0
Contribution by Kinetik without the issuance of shares					0
Restrictive Share Plan To Employees					0
Embedded derivative separation from convertible notes				(152,500,000)
Change in fair value of embedded derivatives				0
Warrants issued by Arrival				0
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival				0
Change in fair value of warrants				0
Warrants exercised				0
Reduction of capital of Arrival				0
Equity-settled share-based payments				0	0
Fair value of shares issued				0
Treasury shares				0
Allocation of treasury shares to employees				0
Interest payable				3,153,000	0
Interest on leases				0	0
New leases				0	0
Modification of leases				0	0
Cancellation of leases				0
Lease prepayments of 2020				0
Total of other changes				(149,347,000)	0
Balance as of end of the year			160,203,000	160,203,000	0	0
Total non-current lease liabilities			159,021,000	159,021,000	0
Interest payable			1,182,000	1,182,000	0
Embedded derivatives
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance, beginning of year				0	0
Changes from financing cash flows
Payment of lease liabilities				0	0
Payment of interest				0	0
Proceeds from the issuance of new shares				0	0
Proceeds from borrowings					0
Repayment of borrowings					0
Cash received from merger with CIIG				0
Cash paid for redemption of public warrants				0
Proceeds from the issuance of shares to warrant holders				0
Proceeds from exercise of employee share option plan				0
Issuance of convertible notes				0
Transaction costs for convertible notes				0
Total changes from financing cash flows				0	0
The effects of changes in foreign exchange rates				0	0
Contribution by Kinetik without the issuance of shares					0
Restrictive Share Plan To Employees					0
Embedded derivative separation from convertible notes				152,500,000
Change in fair value of embedded derivatives				(33,900,000)
Warrants issued by Arrival				0
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival				0
Change in fair value of warrants				0
Warrants exercised				0
Reduction of capital of Arrival				0
Equity-settled share-based payments				0	0
Fair value of shares issued				0
Treasury shares				0
Allocation of treasury shares to employees				0
Interest payable				0	0
Interest on leases				0	0
New leases				0	0
Modification of leases				0	0
Cancellation of leases				0
Lease prepayments of 2020				0
Total of other changes				118,600,000	0
Balance as of end of the year			118,600,000	118,600,000	0	0
Total non-current lease liabilities			118,600,000	118,600,000	0
Lease liabilities
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance, beginning of year				113,091,000	25,997,000
Changes from financing cash flows
Payment of lease liabilities				(4,027,000)	(2,719,000)
Payment of interest				(8,900,000)	(4,960,000)
Proceeds from the issuance of new shares				0	0
Proceeds from borrowings					0
Repayment of borrowings					0
Cash received from merger with CIIG				0
Cash paid for redemption of public warrants				0
Proceeds from the issuance of shares to warrant holders				0
Proceeds from exercise of employee share option plan				0
Issuance of convertible notes				0
Transaction costs for convertible notes				0
Total changes from financing cash flows				(12,927,000)	(7,679,000)
The effects of changes in foreign exchange rates				(2,991,000)	3,985,000
Contribution by Kinetik without the issuance of shares					0
Restrictive Share Plan To Employees					0
Embedded derivative separation from convertible notes				0
Change in fair value of embedded derivatives				0
Warrants issued by Arrival				0
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival				0
Change in fair value of warrants				0
Warrants exercised				0
Reduction of capital of Arrival				0
Equity-settled share-based payments				0	0
Fair value of shares issued				0
Treasury shares				0
Allocation of treasury shares to employees				0
Interest payable				0	0
Interest on leases				9,852,000	5,429,000
New leases				85,776,000	57,220,000
Modification of leases				75,000	28,139,000
Cancellation of leases				(4,693,000)
Lease prepayments of 2020				(1,203,000)
Total of other changes				89,807,000	90,788,000
Balance as of end of the year			186,980,000	186,980,000	113,091,000	25,997,000
Total non-current lease liabilities			173,904,000	173,904,000	107,870,000
Current portion of lease liabilities			13,076,000	13,076,000	5,221,000
Warrants
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance, beginning of year				0
Changes from financing cash flows
Payment of lease liabilities				0	0
Payment of interest				0	0
Proceeds from the issuance of new shares				0	0
Proceeds from borrowings					0
Repayment of borrowings					0
Cash received from merger with CIIG				0
Cash paid for redemption of public warrants				(7,000)
Proceeds from the issuance of shares to warrant holders				0
Proceeds from exercise of employee share option plan				0
Issuance of convertible notes				0
Transaction costs for convertible notes				0
Total changes from financing cash flows				(7,000)	0
The effects of changes in foreign exchange rates				0	0
Contribution by Kinetik without the issuance of shares					0
Restrictive Share Plan To Employees					0
Embedded derivative separation from convertible notes				0
Change in fair value of embedded derivatives				0
Warrants issued by Arrival				208,586,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival				0
Change in fair value of warrants				(122,299,000)
Warrants exercised				(82,669,000)
Reduction of capital of Arrival				0
Equity-settled share-based payments				0	0
Fair value of shares issued				0
Treasury shares				0
Allocation of treasury shares to employees				0
Interest on leases				0	0
New leases				0	0
Modification of leases				0	0
Lease prepayments of 2020				0
Total of other changes				3,618,000	0
Balance as of end of the year			3,611,000	3,611,000	0
Share capital/premium
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance, beginning of year				605,844,000	417,200,000
Changes from financing cash flows
Payment of lease liabilities				0	0
Payment of interest				0	0
Proceeds from the issuance of new shares				335,636,000
Cash received from merger with CIIG				631,297,000
Cash paid for redemption of public warrants				0
Proceeds from exercise of employee share option plan				0
Issuance of convertible notes				0
Transaction costs for convertible notes				0
Total changes from financing cash flows				1,107,532,000	188,576,000
The effects of changes in foreign exchange rates				0	0
Contribution by Kinetik without the issuance of shares					68,000
Restrictive Share Plan To Employees					0
Embedded derivative separation from convertible notes				0
Change in fair value of embedded derivatives				0
Warrants issued by Arrival				0
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival				4,391,621,000
Change in fair value of warrants				0
Warrants exercised				244,000
Reduction of capital of Arrival				0
Equity-settled share-based payments				0	0
Fair value of shares issued				88,871,000
Treasury shares				0
Allocation of treasury shares to employees				0
Interest payable				0	0
Interest on leases				0	0
New leases				0	0
Modification of leases				0	0
Cancellation of leases				0
Lease prepayments of 2020				0
Total of other changes				4,480,736,000	68,000
Balance as of end of the year			6,194,112,000	6,194,112,000	605,844,000	417,200,000
Total liabilities
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance, beginning of year				113,091,000	25,997,000
Changes from financing cash flows
Payment of lease liabilities				(4,027,000)	(2,719,000)
Payment of interest				(8,900,000)	(4,960,000)
Proceeds from the issuance of new shares				0	0
Proceeds from borrowings					0
Repayment of borrowings					0
Cash received from merger with CIIG				0
Cash paid for redemption of public warrants				(7,000)
Proceeds from the issuance of shares to warrant holders				0
Proceeds from exercise of employee share option plan				0
Issuance of convertible notes				310,400,000
Transaction costs for convertible notes				(850,000)
Total changes from financing cash flows				296,616,000	(7,679,000)
The effects of changes in foreign exchange rates				(2,991,000)	3,985,000
Contribution by Kinetik without the issuance of shares					0
Restrictive Share Plan To Employees					0
Embedded derivative separation from convertible notes				0
Change in fair value of embedded derivatives				(33,900,000)
Warrants issued by Arrival				208,586,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival				0
Change in fair value of warrants				(122,299,000)
Warrants exercised				(82,669,000)
Reduction of capital of Arrival				0
Equity-settled share-based payments				0	0
Fair value of shares issued				0
Treasury shares				0
Allocation of treasury shares to employees				0
Interest payable				3,153,000	0
Interest on leases				9,852,000	5,429,000
New leases				85,776,000	57,220,000
Modification of leases				75,000	28,139,000
Cancellation of leases				(4,693,000)
Lease prepayments of 2020				(1,203,000)
Total of other changes				62,678,000	90,788,000
Balance as of end of the year			469,394,000	469,394,000	113,091,000	25,997,000
Other
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance, beginning of year				0	0
Changes from financing cash flows
Payment of lease liabilities				0	0
Payment of interest				(322,000)	(59,000)
Proceeds from the issuance of new shares				0	0
Proceeds from borrowings					0
Repayment of borrowings					0
Cash received from merger with CIIG				0
Cash paid for redemption of public warrants				0
Proceeds from the issuance of shares to warrant holders				0
Proceeds from exercise of employee share option plan				0
Issuance of convertible notes				0
Transaction costs for convertible notes				0
Total changes from financing cash flows				(322,000)	(59,000)
The effects of changes in foreign exchange rates				0	0
Contribution by Kinetik without the issuance of shares					0
Restrictive Share Plan To Employees					0
Embedded derivative separation from convertible notes				0
Change in fair value of embedded derivatives				0
Warrants issued by Arrival				0
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival				0
Change in fair value of warrants				0
Warrants exercised				0
Reduction of capital of Arrival				0
Equity-settled share-based payments				0	0
Fair value of shares issued				0
Treasury shares				0
Allocation of treasury shares to employees				0
Interest payable				322,000	59,000
Interest on leases				0	0
New leases				0	0
Modification of leases				0	0
Cancellation of leases				0
Lease prepayments of 2020				0
Total of other changes				322,000	59,000
Balance as of end of the year			0	0	0	0
Other reserves
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance, beginning of year				79,888,000	3,023,000
Changes from financing cash flows
Payment of lease liabilities				0	0
Payment of interest				0	0
Proceeds from the issuance of new shares				0	0
Proceeds from borrowings					0
Repayment of borrowings					0
Cash received from merger with CIIG				0
Cash paid for redemption of public warrants				0
Proceeds from the issuance of shares to warrant holders				0
Issuance of convertible notes				0
Transaction costs for convertible notes				0
Total changes from financing cash flows				1,383,000	0
The effects of changes in foreign exchange rates				(18,573,000)	16,490,000
Contribution by Kinetik without the issuance of shares					0
Restrictive Share Plan To Employees					31,990,000
Embedded derivative separation from convertible notes				0
Change in fair value of embedded derivatives				0
Warrants issued by Arrival				0
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival				(4,391,621,000)
Change in fair value of warrants				0
Warrants exercised				82,424,000
Equity-settled share-based payments				5,189,000	28,385,000
Fair value of shares issued				870,922,000
Treasury shares				(1,203,000)
Allocation of treasury shares to employees				83,000
Interest payable				0	0
Interest on leases				0	0
New leases				0	0
Modification of leases				0	0
Cancellation of leases				0
Lease prepayments of 2020				0
Total of other changes				(3,434,171,000)	60,375,000
Balance as of end of the year			(3,371,473,000)	(3,371,473,000)	79,888,000	3,023,000
Movement in Liabilities To Cash Flows
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance, beginning of year				798,823,000	446,220,000
Changes from financing cash flows
Payment of lease liabilities				(4,027,000)	(2,719,000)
Payment of interest				(9,222,000)	(5,019,000)
Proceeds from the issuance of new shares				335,636,000	188,576,000
Proceeds from borrowings					14,182,000
Repayment of borrowings					(14,182,000)
Cash received from merger with CIIG				631,297,000
Cash paid for redemption of public warrants				(7,000)
Proceeds from the issuance of shares to warrant holders				140,599,000
Proceeds from exercise of employee share option plan				1,383,000
Issuance of convertible notes				310,400,000
Transaction costs for convertible notes				(850,000)
Total changes from financing cash flows				1,405,209,000	180,838,000
The effects of changes in foreign exchange rates				(21,564,000)	20,475,000
Contribution by Kinetik without the issuance of shares					68,000
Restrictive Share Plan To Employees					31,990,000
Embedded derivative separation from convertible notes				0
Change in fair value of embedded derivatives				(33,900,000)
Warrants issued by Arrival				208,586,000
Adjustment of shareholding transferred from Arrival Luxembourg S.à r.l. to Arrival				0
Change in fair value of warrants				(122,299,000)
Warrants exercised				(1,000)
Reduction of capital of Arrival				35,000
Equity-settled share-based payments				5,189,000	28,385,000
Fair value of shares issued				959,793,000
Treasury shares				(1,203,000)
Allocation of treasury shares to employees				83,000
Interest payable				3,475,000	59,000
Interest on leases				9,852,000	5,429,000
New leases				85,776,000	57,220,000
Modification of leases				75,000	28,139,000
Cancellation of leases				(4,693,000)
Lease prepayments of 2020				(1,203,000)
Total of other changes				1,109,565,000	151,290,000
Balance as of end of the year			$ 3,292,033,000	$ 3,292,033,000	$ 798,823,000	$ 446,220,000

LOANS AND BORROWINGS - Summar_2

LOANS AND BORROWINGS - Summary of Maturity Analysis of Operating Lease Payments (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Within one year
Disclosure of maturity analysis of operating lease payments [line items]
Leases	$ 24,074	$ 12,137
Convertible notes	11,448
Between 1 and 5 years
Disclosure of maturity analysis of operating lease payments [line items]
Leases	89,284	52,649
Convertible notes	364,800
More than 5 years
Disclosure of maturity analysis of operating lease payments [line items]
Leases	146,525	$ 101,603
Convertible notes	$ 0

LOANS AND BORROWINGS - Addition

LOANS AND BORROWINGS - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2021 USD ($) d	Dec. 31, 2021 EUR (€) d	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2021 EUR (€)	Nov. 23, 2021 USD ($)	Nov. 23, 2021 EUR (€)	Oct. 31, 2020 USD ($)	Sep. 30, 2020 USD ($)	Aug. 30, 2020 USD ($)
Loans And Borrowings [Line Items]
Discount rate on lease liabilities	6.45%				6.45%
Current borrowings	$ 14,258,000		$ 5,221,000
Notional amount			7,485,000
Finance cost	32,538,000		6,604,000	$ 3,622,000
Proceeds from the issuance of convertible notes net of cost	$ 309,550,000		$ 0	$ 0
Number of trading days | d	20	20
Number of consecutive trading days | d	30	30
Convertible notes
Loans And Borrowings [Line Items]
Debt instruments issued						$ 310,400,000	€ 275,923,374
Notional amount						320,000,000	284,457,087
Discount						$ 9,600,000	€ 8,533,713
Borrowings, interest rate						3.50%	3.50%
Current borrowings, allocated to the host contract	$ 157,050,222				€ 139,610,354
Current borrowings, allocated to the embedded derivative	152,500,000				135,561,580
Finance cost	849,778	€ 751,440
Proceeds from the issuance of convertible notes net of cost	$ 309,550,222	€ 275,171,934
Notional amount, amount to be converted | €					€ 1,000
Bottom of range
Loans And Borrowings [Line Items]
Lease term of contract	1 year	1 year
Lease term of renewal	3 years	3 years
Bottom of range | Convertible notes
Loans And Borrowings [Line Items]
Proportion of sale price to conversion price (in percent)	130%	130%
Proportion of trading price to sale price (in percent)	98%	98%
Proportion of redemption price to principal amount (in percent)	100%	100%
Top of range
Loans And Borrowings [Line Items]
Lease term of contract	15 years	15 years
Lease term of renewal	15 years	15 years
Kinetik loan
Loans And Borrowings [Line Items]
Current borrowings									$ 11,708,000
Loans received								$ 16,400,596
HBSC Bank
Loans And Borrowings [Line Items]
Current borrowings										$ 2,802,841

LOANS AND BORROWINGS - Summar_3

LOANS AND BORROWINGS - Summary of Lease liabilities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Amounts recognized in profit or loss
Interest on lease liability	$ 9,852	$ 5,429	$ 2,881
Interest on convertible notes	2,785	0	0
Expenses relating to short-term leases and low value leases	1,793	357	376
Expenses of lease liabilities	14,430	5,786	3,257
Amount recognized in the statement of cash flows
Total cash outflow for leases	(12,927)	(7,679)	(3,680)
Proceeds from the issuance of convertible notes net of cost	$ 309,550	$ 0	$ 0

WARRANTS - Warrants Issued by A

WARRANTS - Warrants Issued by Arrival (Details) - USD ($) $ in Thousands		12 Months Ended
	Mar. 24, 2021	Dec. 31, 2021
Warrants [Line Items]
Number of warrants issued	20,112,493,000
Fair value of warrants	$ 208,586	$ 208,586
Private Warrants
Warrants [Line Items]
Number of warrants issued	7,175,000,000
Fair value of warrants	$ 79,858
Public Warrants
Warrants [Line Items]
Number of warrants issued	12,937,493,000
Fair value of warrants	$ 128,728

WARRANTS - Additional Informati

WARRANTS - Additional Information (Details)			1 Months Ended	12 Months Ended
	Jun. 18, 2021 USD ($) $ / shares shares	Mar. 24, 2021 d $ / shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Warrants [Line Items]
Company option to redeem, notice period | d		30
Company option to redeem, share price threshold (usd per share) | $ / shares		$ 18
Company option to redeem, share price threshold, consecutive trading days | d		20
Sale price of outstanding share options on completion of redemption (usd per share) | $ / shares	$ 0.01	$ 0.01
Exercise price of warrant (usd per share) | $ / shares	$ 11.50	$ 11.50
Number of days after warrants are first exercisable in which they may be redeemed by company | d		90
Redemption price (usd per share) | $ / shares		$ 0.10
Minimum share price on trading day prior to notice of company redemption to trigger company redemption price (USD per share) | $ / shares		$ 10
Redemption period	30 days	30 days
Number of securities called by each warrants (in shares)	1
Change in fair value of warrants | $	$ 99,290,970		$ 23,007,827	$ 122,299,000	$ 0	$ 0
Conversion of warrants into shares (in shares)				17,009,291
Exercise of warrants into shares | $				$ 223,267,000
Warrants redeemed (in shares)				711,536
Public Warrants
Warrants [Line Items]
Exercise price of warrant (usd per share) | $ / shares	$ 11.50
Number of securities called by each warrants (in shares)	1
Conversion of warrants into shares (in shares)	12,225,957		12,225,957
Exercise of warrants into shares | $	$ 140,598,506
Warrants redeemed (in shares)			711,536
Redemption of warrants, cash consideration | $			$ 7,115
Private Warrants
Warrants [Line Items]
Conversion of warrants into shares (in shares)			4,783,334	4,783,334
Exercise of warrants into shares | $			$ 140,598,506
Bottom of range
Warrants [Line Items]
Alternative price redemption exchange ratio		0.034
Top of range
Warrants [Line Items]
Alternative price redemption exchange ratio		0.365

WARRANTS - Movements in Warrant

WARRANTS - Movements in Warrants (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($) shares
Disclosure Of Warrants [Abstract]
January 1, 2021 | shares	0
Warrants issued by Arrival | shares	20,112,493
Warrants exercised | shares	(17,009,291)
Warrants redeemed (in shares) | shares	(711,536)
Total | shares	2,391,666
At fair value | Level 3 | Warrants
Disclosure of fair value measurement of liabilities [line items]
Financial liabilities, at fair value	$ 0
Warrants issued by Arrival	208,586
Change in fair value	(122,299)
Warrants exercised	(82,669)
Warrants redeemed	(7)
Foreign exchange difference	0
Financial liabilities, at fair value	$ 3,611

INCOME TAXES - Summary of Compo

INCOME TAXES - Summary of Components of Income Tax Expense (Benefit) As follows (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Current tax
Current year	$ (4,028)	$ (2,506)	$ (329)
Other taxes	0	(494)	(6)
True up adjustments for taxes for prior years	(210)	25,280	8,019
Total current tax income	(4,238)	22,280	7,684
Deferred tax
True up adjustments for taxes for prior years	1,164	1,095	0
Relating to origination and reversal of temporary differences	(586)	(2,954)	73
Relating to changes in tax rates	(3,855)	0	0
Total deferred tax	(3,277)	(1,859)	73
Total tax income recognized in consolidated statement of profit or loss	$ (7,515)	$ 20,421	$ 7,757

INCOME TAXES - Summary of Movem

INCOME TAXES - Summary of Movements In Deferred Tax Balances (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Components Of Income Tax Expense Benefit [Abstract]
At January 1,	$ (1,983)	$ 182
Deferred tax expense (income)	(3,277)	(1,859)	$ 73
Additions through business combinations	0	(64)
Foreign exchange differences	(34)	(242)
At December 31,	$ (5,294)	$ (1,983)	$ 182

INCOME TAXES - Summary of Break

INCOME TAXES - Summary of Breakdown of Net Deferred Tax Balance (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement [line items]
Net deferred tax	$ (5,294)	$ (1,983)	$ 182
RDEC
Statement [line items]
Net deferred tax	5,353	0
Tax losses
Statement [line items]
Net deferred tax	31,002	17,441
Other differences
Statement [line items]
Net deferred tax	515	248
Tangible and Intangible fixed assets
Statement [line items]
Net deferred tax	$ (42,164)	$ (19,672)

INCOME TAXES - Summary of Unrec

INCOME TAXES - Summary of Unrecognised Deferred Tax Assets As Follows (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax effect	$ 131,365	$ 40,873
Tax losses
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax effect	129,164	37,079	$ 11,445
Gross amount	518,255	186,472	$ 67,177
Share options
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax effect	0	171
Tangible and Intangible fixed assets
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax effect	0	1,219
Other temporary differences
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Tax effect	$ 2,201	$ 2,404

INCOME TAXES - Summary of Tax L

INCOME TAXES - Summary of Tax Losses Carried Forward As Follows (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Expiry before 2038
Disclosure Of Operating Loss Carryforwards [Line Items]
Gross amount	$ 29,230	$ 26,117	$ 8,348
No expiry
Disclosure Of Operating Loss Carryforwards [Line Items]
Gross amount	$ 489,025	$ 160,355	$ 149,993

INCOME TAXES - Summary of Recon

INCOME TAXES - Summary of Reconciliation of Effective Tax Rate (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Components Of Income Tax Expense Benefit [Abstract]
Loss before tax from continuing operations	$ (1,296,866)	$ (115,868)	$ (61,598)
Tax rate using the Company’s domestic tax rate	(323,438)	(28,897)	(15,363)
Effect of tax rates in foreign jurisdictions	13,452	4,829	3,675
Effects of other tax reliefs	(1,138)	0	0
Non-deductible expenses	303,143	3,128	193
Tax exempt income/tax incentives	(44,866)	(981)	(18)
Current year losses for which no deferred tax asset is recognised	60,143	27,179	11,767
True up adjustments for taxes for prior years	(953)	(26,373)	(8,019)
Tax rate changes	3,924	0	0
Deferred tax asset recognized on prior year intercompany profit elimination	(2,775)	0	0
Other domestic taxes	23	694	8
Total tax income recognised in profit or loss	$ 7,515	$ (20,421)	$ (7,757)
Loss before tax from continuing operations, in percent	24.94%	24.94%	24.94%
Effect of tax rates in foreign jurisdictions, in percent	(1.04%)	(4.17%)	(5.97%)
Effects of other tax reliefs (in percent)	0.09%	0%	0%
Non-deductible expenses, in percent	(23.38%)	(2.70%)	(0.31%)
Tax exempt income/tax incentives, in percent	3.46%	0.85%	0.03%
Current year losses for which no deferred tax asset is recognised, in percent	(4.64%)	(23.46%)	(19.10%)
True up adjustments for taxes for prior years, in percent	0.07%	22.76%	13.02%
Tax rate change, in percent	(0.30%)	0%	0%
Deferred tax asset recognized on prior year intercompany profit elimination	0.21%	0%	0%
Other domestic taxes, in percent	0%	(0.60%)	(0.01%)
Income tax income, in percent	(0.58%)	17.62%	12.59%

TRADE AND OTHER PAYABLES - Summ

TRADE AND OTHER PAYABLES - Summary of Trade And Other Payables (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Trade and other payables [abstract]
Trade payables	$ 41,238	$ 11,221
Wages, Salaries, Bonus & Payroll Charges	9,332	19,480
Accrued expenses	15,599	10,817
Other payables	801	407
Total	$ 66,970	$ 41,925

FINANCIAL INSTRUMENTS - FAIR _3

FINANCIAL INSTRUMENTS - FAIR VALUES - Summary of Fair Values of Financial Assets And Financial Liabilities As Follows (Detail) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets	$ 986,834,000	$ 163,860,000
Financial liabilities	536,364,000	155,015,000
Financial assets measured at fair value through profit or loss (FVTPL)	0	0
Level 3
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial liabilities measured at amortized cost (AC)	414,153,000	155,015,000
Financial liabilities measured at fair value through profit or loss (FVTPL)	122,211,000	0
Level 3 | At fair value
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial liabilities measured at fair value through profit or loss (FVTPL)	122,212,000
Level 1 and 3
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets measured at amortized cost (AC)	986,834,000	163,860,000
Trade and other payables
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial liabilities	66,970,000	41,924,000
Lease liabilities
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial liabilities	186,980,000	113,091,000
Convertible notes | Level 3
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial liabilities	160,203,000
Convertible notes | Level 3 | At fair value
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial liabilities, at fair value	174,616,000
Embedded derivative | Level 3
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial liabilities	118,600,000
Embedded derivative | Level 3 | At fair value
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial liabilities, at fair value	118,601,000
Warrants | Level 3
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial liabilities	3,611,000
Warrants | Level 3 | At fair value
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial liabilities, at fair value	3,611,000
Trade and other receivables
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets	64,615,000	44,735,000
RSP loans | Level 3
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets	21,613,000	36,811,000
RSP loans | Level 3 | At fair value
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets, at fair value	22,930,000	37,096,000
Cash and cash equivalents | Level 1
Disclosure Of Financial Assets And Financial Liabilities [Line Items]
Financial assets	$ 900,606,000	$ 82,314,000

INCOME AND EXPENSES - Summary o

INCOME AND EXPENSES - Summary of Other Income Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Other operating income [Abstract]
Government grants	$ 0	$ 1,173	$ 2,088
Gain on disposal of fixed assets	0	7	611
Gain from cancellation of leases	1,298	1,189	72
Other income	532	340	121
Total other income	1,830	2,709	2,892
Other operating expense [Abstract]
Impairment of receivable	0	(7)	0
Loss on disposal of fixed assets	0	(6)	(6)
Other charges	0	(7,848)	(7,730)
Total other expenses	$ 0	$ (7,861)	$ (7,736)

INCOME AND EXPENSES - Summary_2

INCOME AND EXPENSES - Summary of Expenses By Nature (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Expenses By Nature [Abstract]
Depreciation and amortization	$ (24,337)	$ (11,071)	$ (5,340)
Impairment of tangible and intangible assets	(24,514)	(449)	(5,566)
Wages and salaries	(91,231)	(36,422)	(15,963)
Consultancy fees	(14,940)	(2,637)	(975)
Contractors	(6,158)	(1,761)	(2,509)
Rent and property utilities	(8,755)	(5,381)	(3,157)
Legal fees	(3,065)	(6,150)	(709)
Employee share scheme	(2,668)	(10,697)	0
Raw material and consumables	(25,397)	(11,106)	(5,717)
Marketing	(4,141)	(1,922)	(599)
Recruitment fees	(1,277)	(1,357)	(1,620)
Travel expenses, meals, and accommodation	(7,279)	(2,053)	(3,643)
Subscriptions	(13,916)	(5,556)	(2,456)
Insurance fees	(2,414)	(638)	(384)
Fees payable to the Company’s auditors for the current year audit of the Company’s annual accounts	(4,914)	(1,404)	0
Fees payable to the Company’s auditors for the prior year audits of the Company’s annual accounts	(50)	(2,075)	(440)
Fees payable to the Company’s auditors for other services	0	(312)	(172)
Other	(17,569)	(6,221)	(3,939)
Total cost of administrative, research and development and impairment expenses	$ (252,625)	$ (107,212)	$ (53,189)

INCOME AND EXPENSES - Additiona

INCOME AND EXPENSES - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income And Expenses [Abstract]
Capitalised cost of depreciation	$ 5,274,517	$ 3,749,156	$ 1,167,586
Training fees	1,367,682	349,387	254,966
Accounting fees	1,482,394	761,224	330,850
Freight Cost	2,310,486	798,582	393,233
Consultancy fees	$ 29,131,225	$ 10,745,051	$ 4,114,715

FINANCIAL INCOME_EXPENSE - Summ

FINANCIAL INCOME/EXPENSE - Summary of Finance Income Expense Transaction (Detail) - USD ($)		1 Months Ended	12 Months Ended
	Jun. 18, 2021	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Finance income
Change in fair value of warrants	$ 99,290,970	$ 23,007,827	$ 122,299,000	$ 0	$ 0
Change in fair value of embedded derivatives			33,900,000	0	0
Interest receivable on RSP loans calculated using effective interest rate			12,760,000	2,963,000	0
Other interest, finance income			204,000	137,000	57,000
Reversal of difference between fair value and nominal value of loans repaid			1,906,000	0	0
Foreign exchange differences			3,732,000	0	0
Total finance income			174,801,000	3,100,000	57,000
Finance cost
Bank charges			(336,000)	(341,000)	(179,000)
Other interest, finance expense			(324,000)	(171,000)	0
Interest payable on convertible notes calculated using effective interest rate, net of capitalized borrowing costs			(2,785,000)	0	0
Interest on leases			(9,852,000)	(5,429,000)	(2,881,000)
Foreign exchange differences			0	(663,000)	(561,000)
Loss on re-estimate of timing of cash flows of RSP loans			(1,745,322)	0	0
Loss on refinancing of RSP loans			(4,292,000)	0	0
Impairment of RSP loans			(13,117,000)	0	0
Other			(87,000)	0	(1,000)
Finance cost			$ (32,538,000)	$ (6,604,000)	$ (3,622,000)

FINANCIAL INCOME_EXPENSE - Addi

FINANCIAL INCOME/EXPENSE - Additional Information (Details)	12 Months Ended
	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2026	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023	Sep. 30, 2021 USD ($)
Disclosure Of Finance Income Expense [Line Items]
Carrying amount of loan derecognized								$ 37,578,946
Fair value of loan	$ 33,287,041
Loss on refinancing of RSP loans	(4,292,000)	$ 0	$ 0
Loss on re-estimate of timing of cash flows of RSP loans	1,745,322	0	0
Impairment of RSP loans	$ 13,117,000	$ 0	$ 0
Probability of Redemption | RSP loans
Disclosure Of Finance Income Expense [Line Items]
Significant unobservable input, assets				0.30	0.30	0.20	0.20

LISTING EXPENSE (Details)

LISTING EXPENSE (Details) - USD ($)		12 Months Ended
	Mar. 24, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of attribution of expenses by nature to their function [line items]
Fair value of shares issued	$ 1,591,090,000	$ 1,591,090,000
Warrants issued by Arrival	$ 208,586,000	208,586,000
Total value of consideration		1,799,676,000
Fair Value of net asset received		(631,161,000)
Total reverse merger impact in the consolidated statement of profit or (loss) due to IFRS 2 accounting treatment		1,168,515,000
Other expenses directly linked to the listing expense		19,820,009
Total listing expense		$ 1,188,335,000	$ 0	$ 0

SHARE BASED PAYMENTS - Addition

SHARE BASED PAYMENTS - Additional Information (Detail)						1 Months Ended	12 Months Ended
	Aug. 31, 2021 $ / shares	Aug. 31, 2021 € / shares	Oct. 26, 2020 shares $ / shares	Oct. 26, 2020 shares € / shares	Oct. 08, 2020	Aug. 31, 2021 USD ($)	Dec. 31, 2021 USD ($) shares $ / shares	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Amount charged							$ 2,668,000	$ 10,697,000	$ 0
Share price (usd per share) | $ / shares							$ 13.81
RSPs | First Anniversary Of The Participant Start Date
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of share options acquired traded (in percent)					50%
RSPs | Production Rate Milestone
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of share options acquired traded (in percent)					25%
RSPs | Contribution milestone
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of share options acquired traded (in percent)					25%
SOP Scheme
Disclosure of terms and conditions of share-based payment arrangement [line items]
Granted during the year, number of options (in shares) | shares			26,899,662	26,899,662
Exercise price, share options granted (in EUR or USD per share) | (per share)	$ 7.19	€ 6.11	$ 3.91	€ 3.41
Amount charged							$ 2,213,771	10,696,922
Expensed and capitalized amount							4,737,032	28,384,809
Amount capitalized							$ 2,523,260	17,687,887
Required service period							1 year
Impact on grant date fair value						$ 412,805
Cumulative catch up of prior year costs						$ 246,520
Assessed fair value at the grant date of awards								$ 58,621,909
SOP Scheme | Minimum
Disclosure of terms and conditions of share-based payment arrangement [line items]
Employee forfeiture rate (in percent)							13.75%
SOP Scheme | Maximum
Disclosure of terms and conditions of share-based payment arrangement [line items]
Employee forfeiture rate (in percent)							17%
SOP Scheme | First Anniversary Of The Participant Start Date
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage			50%	50%
SOP Scheme | Production Rate Milestone
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage			25%	25%
SOP Scheme | Contribution milestone
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage			25%	25%
Restricted Share Units (RSU)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting percentage							25%
Amount charged							$ 434,053
Number of other equity instruments granted in share-based payment arrangement | shares							50,000
Vesting period							6 months
Weighted average fair value at measurement date, other equity instruments granted							$ 707,577
RSUs outstanding | shares							37,500

SHARE BASED PAYMENTS - Summary

SHARE BASED PAYMENTS - Summary of Number of The Share Options (Detail)	12 Months Ended
	Dec. 31, 2021 shares $ / shares	Dec. 31, 2020 shares $ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Adjustment on the number of options, number of options (in shares)	(11,877)
Adjustment to options (in percent)	55.80%
SOP
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding at the beginning of the year, average exercise price per share option (in USD and EUR per share) | $ / shares	$ 4.03
Granted during the year, average exercise price per share option (in USD and EUR per share) | $ / shares		$ 3.91
Exercised during the year, average exercise price per share option (in USD and EUR per share) | $ / shares	7.195
Forfeited during the year, average exercise price per share option (in USD and EUR per share) | $ / shares	$ 7.195
Outstanding at the end of the year, average exercise price per share option (in USD and EUR per share) | $ / shares		$ 4.03
Outstanding at the beginning of the year, number of options (in shares)	26,890	0
Granted during the year, number of options (in shares)	0	26,890
Adjustment on the number of options, number of options (in shares)		0
Exercised during the year, number of options (in shares)	(204)	0
Expired during the year, number of options (in shares)	0	0
Forfeited during the year, number of options (in shares)	(926)	0
Outstanding at the end of the year (in shares)	13,883	26,890
Exercisable at the end of the year (in shares)	7,284

SHARE BASED PAYMENTS - Summar_2

SHARE BASED PAYMENTS - Summary of Weighted Average Exercise Prices And Contractual Life of The Share Options (Detail) - SOP	12 Months Ended
	Dec. 31, 2021 shares $ / shares	Dec. 31, 2020 shares $ / shares	Dec. 31, 2019 shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price, share options granted (in EUR or USD per share) | $ / shares	$ 8.51	$ 3.91
Share options outstanding (in shares) | shares	13,883	26,890	0

SHARE BASED PAYMENTS - Summar_3

SHARE BASED PAYMENTS - Summary of Inclusions of Model Inputs For Options Granted (Detail)	Oct. 02, 2020
IPO
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free rate	0%
Dividend yield	0%
Expected volatility	146%
Scenario weighting	75%
Delayed exit
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free rate	0%
Dividend yield	0%
Expected volatility	102%
Scenario weighting	25%

SHARE BASED PAYMENTS - Summar_4

SHARE BASED PAYMENTS - Summary of Fair Value Inputs (Details) - Aug. 27, 2021	€ / $ $ / shares	€ / $ € / shares
Time-vesting SOP | Pre-Modification
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price | (per share)	$ 11.13	€ 9.47
Closing rates | € / $	0.85	0.85
Dividend yield	0%	0%
Expected volatility	70%	70%
Time-vesting SOP | Pre-Modification | US
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free rate	0%	0%
Time-vesting SOP | Pre-Modification | Germany
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free rate	(0.68%)	(0.68%)
Time-vesting SOP | Post-Modification
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price | $ / shares	$ 11.13
Dividend yield	0%	0%
Expected volatility	70%	70%
Time-vesting SOP | Post-Modification | US
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free rate	0.05%	0.05%
Time-vesting SOP | Post-Modification | Germany
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free rate	0%	0%
Production milestone | Pre-Modification
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price | (per share)	$ 11.13	€ 9.47
Closing rates | € / $	0.85	0.85
Dividend yield	0%	0%
Expected volatility	120%	120%
Production milestone | Pre-Modification | US
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free rate	0%	0%
Production milestone | Pre-Modification | Germany
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free rate	(0.69%)	(0.69%)
Production milestone | Post-Modification
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price | $ / shares	$ 11.13
Dividend yield	0%	0%
Expected volatility	120%	120%
Production milestone | Post-Modification | US
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free rate	0.12%	0.12%
Production milestone | Post-Modification | Germany
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free rate	0%	0%
Contribution milestone | Pre-Modification
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price | (per share)	$ 11.13	€ 9.47
Closing rates | € / $	0.85	0.85
Dividend yield	0%	0%
Expected volatility	119%	119%
Contribution milestone | Pre-Modification | US
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free rate	0%	0%
Contribution milestone | Pre-Modification | Germany
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free rate	(0.70%)	(0.70%)
Contribution milestone | Post-Modification
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share price | $ / shares	$ 11.13
Dividend yield	0%	0%
Expected volatility	119%	119%
Contribution milestone | Post-Modification | US
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free rate	0.16%	0.16%
Contribution milestone | Post-Modification | Germany
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk free rate	0%	0%

RELATED PARTY TRANSACTIONS - Su

RELATED PARTY TRANSACTIONS - Summary of Transactions Between Related Parties (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of transactions between related parties [line items]
Wages and salaries	$ 91,231,000	$ 36,422,000	$ 15,963,000
Social contributions	18,628,209	8,960,364	3,854,266
K Cybernation S.à r.l.
Disclosure of transactions between related parties [line items]
Transactions for the year	0	0	(3,691,000)
Balance outstanding	0	0
K Robolife S.à r.l.
Disclosure of transactions between related parties [line items]
Transactions for the year	0	0	(73,491,000)
Balance outstanding	0	0
Remy Robotics LLC
Disclosure of transactions between related parties [line items]
Transactions for the year	0	36,000	40,000
Balance outstanding	0	0
Hyundai Kia
Disclosure of transactions between related parties [line items]
Transactions for the year	555,000	80,000	0
Balance outstanding	283,000	0
Hyundai Mobis
Disclosure of transactions between related parties [line items]
Transactions for the year	(898,000)	0	0
Balance outstanding	0	0
Charge Cars Ltd
Disclosure of transactions between related parties [line items]
Transactions for the year	(958,000)	0	0
Balance outstanding	0	0
Kinetik S.à r.l.
Disclosure of transactions between related parties [line items]
Transactions for the year	0	(27,481,000)	(168,935,000)
Balance outstanding	0	0
Key Management personnel
Disclosure of transactions between related parties [line items]
Wages and salaries	2,666,000	3,369,000	3,250,000
Social contributions	1,980,000	383,000	628,000
Other benefits	0	55,000	1,000
Bonus and other earnings	16,287,000	0	38,000
RSP loans	0	15,714,000	0
SOP expense	$ 474,000	$ 3,603,000	$ 0

RELATED PARTY TRANSACTIONS - Ad

RELATED PARTY TRANSACTIONS - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of transactions between related parties [line items]
Contribution of shares by Kinetik		$ 13,724,000
Proceeds from borrowings, classified as financing activities	$ 0	14,182,000	$ 0
Share premium
Disclosure of transactions between related parties [line items]
Contribution of Roborace Ltd by Kinetik		68,000
Kinetik
Disclosure of transactions between related parties [line items]
Proceeds from borrowings, classified as financing activities		$ 28,108,596

RELATED PARTY TRANSACTIONS - _2

RELATED PARTY TRANSACTIONS - Summary of Information About Loans Executives (Detail) $ in Thousands	Dec. 31, 2020 USD ($)
Loans To The Executives [Line Items]
Notional amount	$ 7,485
Fair Value	5,207
Tim Holbrow
Loans To The Executives [Line Items]
Notional amount	736
Fair Value	523
Avinash Rugoobur
Loans To The Executives [Line Items]
Notional amount	3,681
Fair Value	2,614
Mike Ableson
Loans To The Executives [Line Items]
Notional amount	1,841
Fair Value	1,200
Daniel Chin
Loans To The Executives [Line Items]
Notional amount	1,227
Fair Value	$ 870

PERSONNEL - Additional Informat

PERSONNEL - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of Total Cost of Employees as a Personal Cost [Line Items]
Staff cost before any capitalization	$ 225,457,766	$ 126,134,443	$ 48,903,173
Development programs expense, capitalised	57,080,000	20,585,000	12,481,000
Social security cost	18,628,209	8,960,364	3,854,266
Post-employment benefit expense in profit or loss	4,735,444	2,172,418	883,246
Capitalised development expenditure
Disclosure of Total Cost of Employees as a Personal Cost [Line Items]
Staff cost before any capitalization	131,559,431	79,015,683	32,939,816
Development programs expense, capitalised	$ 2,523,260	$ 17,687,887	$ 0

COMMITMENTS (Details)

COMMITMENTS (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Commitments for intangible assets
Disclosure of objectives, policies and processes for managing capital [line items]
Capital commitments	$ 24,546,321	$ 4,424,551

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Restricted Share Units (RSU)		12 Months Ended
	Jan. 24, 2022	Dec. 31, 2021
Disclosure of non-adjusting events after reporting period [line items]
Number of instruments granted in share-based payment arrangement	3,495,662
Vesting percentage		25%
Period One
Disclosure of non-adjusting events after reporting period [line items]
Vesting percentage	50%
Production Rate Milestone
Disclosure of non-adjusting events after reporting period [line items]
Vesting percentage	25%
Contribution milestone
Disclosure of non-adjusting events after reporting period [line items]
Vesting percentage	25%

Uncategorized Items - arvl-2021

Label	Element	Value
Undiscounted Operating Lease Payments To Be Paid	arvl_UndiscountedOperatingLeasePaymentsToBePaid	$ 259,883,000
Undiscounted Operating Lease Payments To Be Paid	arvl_UndiscountedOperatingLeasePaymentsToBePaid	166,389,000
Convertible Notes	arvl_ConvertibleNotes	376,248,000
Gross carrying amount [member]
Undiscounted Operating Lease Payments To Be Paid	arvl_UndiscountedOperatingLeasePaymentsToBePaid	186,980,000
Undiscounted Operating Lease Payments To Be Paid	arvl_UndiscountedOperatingLeasePaymentsToBePaid	113,092,000
Convertible Notes	arvl_ConvertibleNotes	$ 160,203,000