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SHARE-BASED COMPENSATION (Tables) | 6 Months Ended
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Jun. 30, 2020
Share-based payment arrangements [Abstract] |
Schedule of Inputs to the Model Used for PSUs Granted | The following table lists the inputs to the model used for the PSUs granted in April 2020:
|  | Six months ended June 30, 2020
Fair value at grant date (in euros) |  | 6.65 |
Share price at grant date (in euros) |  | 4.64 |
Dividend yield |  | — |
Expected volatility (A) |  | 63 | %
Risk-free interest rate (US government bond yield) |  | 0.36 | %
Model used |  | Monte Carlo |
Schedule of Number and Movement of Potential Shares | he following table illustrates the number and movements in potential shares:
|  | Performance Share Units (PSUs) |  | Restricted Stock Units (RSUs) |  | Equity Award Plans |  | Total Potential Shares
At December 31, 2019 |  | 2,519,294 |  |  | 2,066,503 |  |  | 79,526 |  |  | 4,665,323 |
Granted (A) |  | 1,049,839 |  |  | 910,047 |  |  | — |  |  | 1,959,886 |
Vested |  | — |  |  | (8,000 | ) |  | (46,614 | ) |  | (54,614 | )
Forfeited (B) |  | (46,306 | ) |  | (50,931 | ) |  | — |  |  | (97,237 | )
At June 30, 2020 |  | 3,522,827 |  |  | 2,917,619 |  |  | 32,912 |  |  | 6,473,358 |
(A) | For PSUs, the number of potential shares granted is presented using a vesting multiplier of 100%.
(B) | For potential shares related to PSUs, 46,306 were forfeited following the departure of certain beneficiaries and none were forfeited in relation to the non-fulfilment of performance conditions.

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- Definition The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's other equity instruments (ie other than share options). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2019-01-01 -Paragraph 47 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2019-en-r&anchor=para_47_b&doctype=Standard -URIDate 2019-03-27 + Details
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