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SHARE-BASED COMPENSATION (Tables)
 6 Months Ended
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.