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SHARE-BASED COMPENSATION (Tables) | 6 Months Ended
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Jun. 30, 2024
Share-based payment arrangements [Abstract] |
Schedule of Inputs to the Model Used for PSUs Granted | The following table lists the inputs to the valuation model used for the PSUs granted in March 2024:
|  | March 2024 PSUs |  |
Fair value at grant date (in euros) |  | 24.84 |  |
Share price at grant date (in euros) |  | 18.14 |  |
Dividend yield |  | — |  |
Expected volatility (A) |  | 44% |  |
Risk-free interest rate (US government bond yield) |  | 4.46% |  |
Model used |  | Monte Carlo |  |
(A)Volatility in the share prices of the Company and companies included in indices were estimated based on observed historical volatilities over a period equal to the PSU vesting period.

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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 2023-01-01 -Paragraph 47 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_b&doctype=Standard -URIDate 2023-03-23 + Details
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