Fair Value of Financial Instruments

12 Months Ended

Dec. 31, 2020

Disclosure Of Financial Instruments [Abstract]

Fair Value of Financial Instruments

13. FAIR VALUE OF FINANCIAL INSTRUMENTS

The following tables provide the financial assets and liabilities carrying values by category and fair values as of December 31, 2020, December 31, 2019 and December 31, 2018:

	As of December 31, 2018
	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
Financial investments
Loans		259				259						259
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
Obligations under finance leases		1,900						1,900				1,900
Accrued interests		3						3				3
Other financial loans and borrowings		7						7				7
Trade payables		32,649						32,649				32,649
Other payables		71						71				71
TOTAL—Liabilities		202,313						202,313				199,084		3,229

	As of December 31, 2019
	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
Financial investments
Loans		307				307						307
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
Obligations under finance leases		12,281						12,281				12,281
Accrued interests		1						1				1
Other financial loans and borrowings		7						7				7
Trade payables		32,753						32,753				32,753
Other payables		527						527				527
TOTAL - Liabilities		216,898						216,898				213,669		3,229

	As of December 31, 2020
	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
Financial investments
Loans		352				352						352
Deposits and guarantees		418				418						418
Trade receivables		793				793						793
Cash and cash equivalents		171,029		171,029						171,029
TOTAL - Assets		172,592		171,029		1,563				171,029		1,563
Liabilities
Conditional advances		3,229						3,229						3,229
Convertible loans		170,782						170,782				170,782
Bank loans		1,540						1,540				1,540
Obligations under finance leases		10,131						10,131				10,131
Other financial loans and borrowings		7						7				7
Trade payables		20,337						20,337				20,337
Other payables		569						569				569
TOTAL - Liabilities		206,596						206,596				203,367		3,229