Provisions for Retirement Benefit Obligations (Tables)

12 Months Ended

Dec. 31, 2022

Provisions for Retirement Benefit Obligations

Schedule of assumptions used to measure Retirement Benefit Obligations

	As of December 31,
Variables	2020		2021		2022
Retirement age	65	years	65	years	65	years
Payroll taxes	41.41	%	41.41	%	41.41	%
Salary growth rate	2	%	2	%	2	%
Discount rate	0.35	%	1.00	%	3.7	%
Mortality table	TGH/TGF 05		TGH/TGF 05		THG/TGF 05

Schedule of provision recorded in respect of defined benefit schemes at the end of each reporting period

	As of
	December 31,
(in thousands of euros)	2020	2021	2022
Retirement benefit obligations	1,385	1,429	1,234
Obligation	1,385	1,429	1,234

Schedule of change in the provision recorded in respect of defined benefit schemes

	Year ended
	December 31
(in thousands of euros)	2020	2021	2022
Provision at beginning of period	(1,127)	(1,385)	(1,429)
Other changes	—	75	—
Expense for the period	(209)	(200)	(230)
Actuarial gains or losses recognized in other comprehensive income	(49)	82	425
Provision at end of period	(1,385)	(1,429)	(1,234)

Schedule of expense recognized in the statement of income (loss)

	Year ended
	December 31,
(in thousands of euros)	2020	2021	2022
Service cost for the period	(202)	(224)	(237)
Interest cost for the period	(8)	(5)	(14)
Benefits for the period	—	29	21
Plan curtailments and modifications	—	—	—
Total	(209)	(200)	(230)

Schedule of actuarial gains and losses recognized in comprehensive income

	Year ended
	December 31,
(in thousands of euros)	2020	2021	2022
Demographic changes	14	(27)	42
Changes in actuarial assumptions	(63)	109	383
Total	(49)	82	425

Schedule of sensitivity analysis

	In thousands
December 31, 2020	of euros
Benefit obligation at December 31, 2020 at 0.10%	1,433
Benefit obligation at December 31, 2020 at 0.35%	1,385
Benefit obligation at December 31, 2020 at 0.60%	1,340

	In thousands
December 31, 2021	of euros
Benefit obligation at December 31, 2021 at 0.75%	1,471
Benefit obligation at December 31, 2021 at 1.00%	1,429
Benefit obligation at December 31, 2021 at 1.25%	1,389

	In thousands
December 31, 2022	of euros
Benefit obligation at December 31, 2022 at 3.45%	1,263
Benefit obligation at December 31, 2022 at 3.70%	1,234
Benefit obligation at December 31, 2022 at 3.95%	1,205