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Employee Benefits (Tables) | 9 Months Ended
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Sep. 30, 2023
Retirement Benefits [Abstract] |
Schedule of Accumulated and Projected Benefit Obligations | The following table summarizes the changes in the projected benefit obligation:
| Projected benefit obligation
| (in thousands)
Projected benefit obligation present value at January 1, 2022 | $ | 5,531 |
Service cost | 1,756 |
Interest cost | 73 |
Actuarial losses (gains) | (3,311) |
Currency translation adjustment | (341) |
Projected benefit obligation present value at December 31, 2022 | $ | 3,708 |
Service cost | 532 |
Interest cost | 120 |
Actuarial losses (gains) | (283) |
Currency translation adjustment | (43) |
Projected benefit obligation present value at September 30, 2023 | $ | 4,034 |
Schedule of Assumptions Used for Actuarial Valuations | The main assumptions used for the purposes of the actuarial valuations are listed below:
| Nine Months Ended |  | Year Ended
| September 30, 2023 |  | December 31, 2022
Discount rate (Corp AA) | 4.55% |  | 4.25%
Expected rate of salary increase | 5% |  | 5%
Expected rate of social charges | 48% |  | 48%
Expected staff turnover | 0% - 17.8% |  | 0% - 17.8%
Estimated retirement age | Progressive table |  | Progressive table
Life table | TH-TF 2000-2002 shifted |  | TH-TF 2000-2002 shifted
Schedule of Defined Contribution Plan |
| Three Months Ended |  | Nine Months Ended
| September 30, 2023 | September 30, 2022 |  | September 30, 2023 | September 30, 2022
| (in thousands)
Defined contributions plans included in personnel expenses | $ | (4,694) |  | $ | (3,590) |  |  | $ | (14,308) |  | $ | (13,726) |

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- Definition Tabular disclosure of defined contribution pension plans or defined contribution other postretirement plans, separately for pension plans and other postretirement benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 70 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480794/715-70-50-1 + Details
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- Definition Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (k) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 + Details
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