Employee Benefits (Tables)

6 Months Ended

Jun. 30, 2022

Disclosure of information about defined benefit plans [abstract]

Summary of Assumptions Used for Employees for the Measurement of Retirement Indemnity to Employees

As part of the measurement of the retirement indemnity to employees, the following assumptions were used for all categories of employees:

Population	Permanent staff
Retirement age	65
Terms of retirement	Initiated by the employee
Life expectancy	On the basis of the INSEE table
Probability of continued presence in the company at retirement age	On the basis of the DARES table

(1)INSEE is the French National Institute of Statistics; DARES is the French Bureau of Studies and Statistics

Rate	As of
(in € thousands)	2021/12/31		2022/06/30
Salary growth rate - in 2022	3.00	%	6.00	%
Salary growth rate - beyond	3.00	%	3.00	%
Discount rate (iboxx)	0.87	%	3.50	%

Summary of Changes in Present Value of Defined Benefit Obligation

The following table presents the changes in the present value of the defined benefit obligation:

Changes in the present value of the defined benefit obligation	As of
(in € thousands)	2022/06/30
Defined benefit obligation as of January 01, 2021 - as adjusted	922
Current service cost	154
Interest cost on benefit obligation	5
Actuarial losses / (gains) on obligation	—
Past service costs	(216)
Service paid to employees	—
Defined benefit obligation as of December 31, 2021	864
Current service cost	84
Interest cost on benefit obligation	4
Actuarial losses / (gains) on obligation	—
Past service costs	(238)
Service paid to employees	—
Defined benefit obligation as of June 30, 2022	714

Summary of Sensitivity of the Retirement and Post-Employment Benefits to a Variation of the Discount Rate

Sensitivity of the Group’s retirement and post-employment benefits to a variation of the discount rate :

	Retirement and post-employment benefits
Sensitivity of the Group's retirement and post-employment benefits	Changes in		Impact /
to a variation of the discount rate	assumptions /		present value of
(in € thousands)	discount rate		the undertaking
+	0.50	%	(39)
-	0.50	%	41