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Provisions (Tables)

12 Months Ended

Dec. 31, 2021

Provisions [abstract]

Disclosure of changes in provisions

(in thousands of euros)			As of January 1, 2021			Increases			Decreases			As of December 31, 2021
Lump-sum retirement benefits			414			—			(97)			318
Non-current provisions			414			—			(97)			318
Provisions for disputes			40			54			—			94
Provision for charges			—			16			—			16
Current provisions			40			70			—			110
Total provisions			454			70			(97)			428

(in thousands of euros)			As of January 1, 2020			Increases			Decreases(1)			As of December 31, 2020
Lump-sum retirement benefits			331			83			—			414
Non-current provisions			331			83			—			414
Provisions for disputes			—			40			—			40
Provision for charges			164			—			(164)			—
Current provisions			164			40			(164)			40
Total provisions			495			123			(164)			454

(1)See Statement of consolidated cash flows and Note 16.4 for the nature of these decreases

Disclosure of commitments for retirement benefits

Commitments for retirement benefits

			As of December 31,
(in thousands of euros)			2021			2020
Provision as of beginning of period			414			331
Cost of services			84			76
Interests / discounting costs			1			3
Expense for the period			85			79
Gains or losses related to experience			(133)			(61)
Gains or losses related to change in demographic assumptions			(5)			3
Gains or losses related to change in financial assumptions			(43)			62
Actuarial gains or losses recognized in other comprehensive income			(182)			4
Provision as of end of period			318			414

Disclosure of assumptions used to measure retirement benefits

The assumptions used to measure lump-sum retirement benefits are as follows:

Measurement date			December 31, 2021			December 31, 2020
Retirement assumptions			Management: Age 66 Non-management: Age 64			Management: Age 66 Non-management: Age 64
Social security contribution rate			42.01 %			44 %
Discount rate			0.98 %			0.33 %
Mortality tables			Regulatory table INSEE 2015 -2017			Regulatory table INSEE 2014 -2016
Salary increase rate (including inflation)			Executive: 3% Non-Executive: 2.5%			Executive: 3% Non-Executive: 2.5%
Staff turnover			Constant average rate of 5.86%			Constant average rate of 5.86%
Duration			20 years			17 years

Disclosure of sensitivity analysis for actuarial assumptions

The sensitivity to the discount rate and to the salary growth is as follows:

Discount rate			0.73%			0.98%			1.23%
Defined Benefit Obligation as of December 31, 2021 (in thousands of euros)			333			318			303

X

- Definition

The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]

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The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

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