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Employee Benefits (Tables)

9 Months Ended

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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Tabular disclosure of defined contribution pension plans or defined contribution other postretirement plans, separately for pension plans and other postretirement benefit plans.

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-Name Accounting Standards Codification
-Topic 715
-SubTopic 70
-Section 50
-Paragraph 1
-Publisher FASB
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Tabular disclosure of benefit obligations including accumulated benefit obligation and projected benefit obligation.

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-Topic 715
-SubTopic 20
-Subparagraph (e)
-Name Accounting Standards Codification
-Paragraph 1
-Section 50
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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.

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-SubTopic 20
-Name Accounting Standards Codification
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