Fair Value of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2019

Disclosure Of Financial Instruments [Abstract]

Summary of Financial Assets And Liabilities Carrying Values By Category And Fair Values

The following tables provide the financial assets and liabilities carrying values by category and fair values as of December 31, 2017, 2018 and 2019:

	As of December 31, 2017
	Carrying value							Fair value
(in thousands of euros)	As per statement of financial position		Assets at fair value through profit & loss		Loans & receivables	Debt at amortized cost		Level 1		Level 2		Level 3
Assets
Loans	219		—		219	—		—		219		—
Deposits and guarantees	274		—		274	—		—		274		—
Trade receivables	61		—		61	—		—		61		—
Cash and cash equivalents		273,820		273,820	—	—			273,820	—		—
TOTAL—Assets		274,375		273,820	555	—			273,820	555		—
Liabilities
Conditional advances		3,407	—		—		3,407	—		—			3,407
Convertible loans		155,868	—		—		155,868	—			155,868	—
Bank loans		3,488	—		—		3,488	—			3,488	—
Obligations under finance leases		1,890	—		—		1,890	—			1,890	—
Accrued interests	3		—		—	3		—		3		—
Other financial loans and borrowings	24		—		—	24		—		24		—
Trade payables		19,053	—		—		19,053	—			19,053	—
Other payables	34		—		—	34		—		34		—
TOTAL—Liabilities		183,766	—		—		183,766	—			180,359		3,407

13. FAIR VALUE OF FINANCIAL INSTRUMENTS (continued)

	As of December 31, 2018
	Carrying value								Fair value
	As per		Assets at
	statement of		fair value
	financial		through		Loans and		Debt at
(in € thousands)	position		profit and loss		receivables		amortized cost		Level 1		Level 2		Level 3
Assets
Financial investments		—		—						—
Loans		259				259						259
Loan related security deposit		—				—						—
Deposits and guarantees		284				284						284
Trade receivables		25				25						25
Cash and cash equivalents		207,240		207,240						207,240
TOTAL - Assets		207,808		207,240		568		—		207,240		568		—
Liabilities		—
Conditional advances		3,229						3,229						3,229
Convertible loans		160,489						160,489				160,489
Bank loans		3,964						3,964				3,964
Participating development loan		—						—				—
Renewable credit facility		—						—				—
Obligations under finance leases		1,900						1,900				1,900
Accrued interests		3						3				3
Other financial loans and borrowings		7						7				7
Bank overdrafts		—						—				—
Trade payables		32,649						32,649				32,649
Other payables		71						71				71
TOTAL - Liabilities		202,313		—		—		202,313		—		199,084		3,229

13. FAIR VALUE OF FINANCIAL INSTRUMENTS (Continued)

	As of December 31, 2019
	Carrying value								Fair value
	As per		Assets at
	statement of		fair value
	financial		through		Loans and		Debt at
(in € thousands)	position		profit and loss		receivables		amortized cost		Level 1		Level 2		Level 3
Assets
Financial investments		—		—						—
Loans		307				307						307
Loan related security deposit		—				—						—
Deposits and guarantees		396				396						396
Trade receivables		207				207						207
Cash and cash equivalents		276,748		276,748						276,748
TOTAL - Assets		277,658		276,748		911		—		276,748		911		—
Liabilities		—
Conditional advances		3,229						3,229						3,229
Convertible loans		165,454						165,454				165,454
Bank loans		2,645						2,645				2,645
Participating development loan		—						—				—
Renewable credit facility		—						—				—
Obligations under finance leases		12,281						12,281				12,281
Accrued interests		1						1				1
Other financial loans and borrowings		7						7				7
Bank overdrafts		—						—				—
Trade payables		32,753						32,753				32,753
Other payables		527						527				527
TOTAL - Liabilities		216,898		—		—		216,898		—		213,669		3,229