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CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Parenthetical) - EUR (€) € in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Non-current convertible loans notes | [1] | € (21,643) | € 0
Current convertible loans notes | [1] | 29,605 | 19,957
Oceane conversion option |  |  |
Non-current convertible loans notes |  |  | (19,332)
Oceane conversion option | Increase (decrease) due to changes in accounting policy |  |  |
Non-current convertible loans notes |  |  | 19,332
Current convertible loans notes |  |  | € 19,332
Heights convertible notes |  |  |
Non-current convertible loans notes |  | (20,652) |
Heights convertible notes | Increase (decrease) due to changes in accounting policy |  |  |
Non-current convertible loans notes |  | 20,652 |
Current convertible loans notes |  | € 20,652 |
[1] | 1 In application of the Amendments to IAS 1 Presentation of Financial Statements – Classification of Liabilities as Current or Non-current, and Non-current Liabilities with Covenants, the non-current portion of the OCEANE bonds as of December 31, 2022, amounting to €19,332 thousand, and the non-current portion of the Heights convertible notes as of December 31, 2023, amounting to €20,652 thousand, were reclassified within the current liabilities (Convertible loan notes) as of December 31, 2022 and 2023 respectively (see Note 2).

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