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Share-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2020

Share-based Payment Arrangement [Abstract]

Disclosure of share-based compensation by share-based payment award

Change in Number of BSPCE/OSA/RSU/BSA


			OSA/BSPCE						RSU/PSU						BSA						Total
Balance at January 1, 2020			2,559,534						4,978,986						363,767						7,902,287
Granted			140,513						1,869,415						—						2,009,928
Exercised (OSA/BSPCE/BSA)			(35,600)						—						(7,250)						(42,850)
Vested (RSU)									(1,130,171)						—						(1,130,171)
Forfeited			(331,724)						(809,281)						(12,742)						(1,153,747)
Expired			(3,600)						—						—						(3,600)
Balance at September 30, 2020			2,329,123						4,908,949						343,775						7,581,847

Breakdown of the Closing Balance


			OSA/BSPCE						RSU						BSA

Number outstanding			2,329,123						4,908,949						343,775
Weighted-average exercise price			€	21.89					NA						€	15.12
Number vested			1,733,069						—						168,756
Weighted-average exercise price			€	24.53					NA						€	17.58
Weighted-average remaining contractual life of options outstanding, in years			5.55						NA						7.04

Schedule of share-based compensation reconciliation with the Consolidated Statements of Income

Reconciliation with the Unaudited Consolidated Statements of Income


			Three Months Ended
			September 30, 2019																								September 30, 2020
			(in thousands)
			R&D						S&O						G&A						Total						R&D						S&O						G&A						Total
RSUs			$	(3,190)					$	(3,741)					$	(3,360)					$	(10,291)					$	(3,333)					$	(2,957)					$	(595)					$	(6,885)
Share options / BSPCE			(22)						(68)						(435)						(525)						—						(233)						661						428
Total share-based compensation			(3,212)						(3,809)						(3,795)						(10,816)						(3,333)						(3,190)						66						(6,457)
BSAs			—						—						(349)						(349)						—						—						(346)						(346)
Total equity awards compensation expense			$	(3,212)					$	(3,809)					$	(4,144)					$	(11,165)					$	(3,333)					$	(3,190)					$	(280)					$	(6,803)


			Nine Months Ended
			September 30, 2019																								September 30, 2020
			(in thousands)
			R&D						S&O						G&A						Total						R&D						S&O						G&A						Total
RSUs			$	(10,988)					$	(14,365)					$	(9,372)					$	(34,725)					$	(7,771)					$	(8,092)					$	(5,168)					$	(21,031)
Share options / BSPCE			423						463						(1,861)						(975)												(288)						(73)						(361)
Total share-based compensation			(10,565)						(13,902)						(11,233)						(35,700)						(7,771)						(8,380)						(5,241)						(21,392)
BSAs			—						—						(1,060)						(1,060)						—						—						(1,073)						(1,073)
Total equity awards compensation expense			$	(10,565)					$	(13,902)					$	(12,293)					$	(36,760)					$	(7,771)					$	(8,380)					$	(6,314)					$	(22,465)