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Financial instruments included in the statement of financial position and impact on income (Tables)
 12 Months Ended
Dec. 31, 2021
Disclosure of detailed information about financial instruments [abstract]  
Disclosure of details of non-current financial assets
Detail of financial instruments included in the statements of financial position and impact on income
As of December 31, 2021
(in thousands of euros)Book value on
the statement of
financial position		Financial assets
carried at fair value
through profit or
loss		Assets and liabilities
carried at amortized
cost
Fair value(1)
Non-current financial assets
Non-current financial assets519 97 421 519 
Trade receivables— — — — 
Cash and cash equivalents83,921 — 83,921 83,921 
Total assets84,440 97 84,343 84,440 
Financial liabilities
Non-current financial liabilities38,733 — 38,733 38,733 
Current financial liabilities7,288 — 7,288 7,288 
Trade payables and other payables6,482 — 6,482 6,482 
Total liabilities52,503 — 52,503 52,503 
(1)The fair value of current and non-current liabilities include loans, repayable advances from Bpifrance and the EIB loan, recorded at amortized cost was assessed using unobservable “level 3” inputs, in the IFRS 13 classification for fair value.
As of December 31, 2020
 (in thousands of euros)Book value on the statement of financial positionFinancial assets carried at fair value through profit or lossAssets and liabilities carried at amortized cost
Fair value (1)
Non-current financial assets
Non-current financial assets505 104 401 505 
Trade receivables62 — 62 62 
Cash and cash equivalents119,151 — 119,151 119,151 
Total assets119,717 104 119,613 119,717 
Financial liabilities
Non-current financial liabilities44,107 — 44,107 44,107 
Current financial liabilities4,872 — 4,872 4,872 
Trade payables and other payables7,106 — 7,106 7,106 
Total liabilities56,085 — 56,085 56,085 
(1)The fair value of current and non-current liabilities include loans, repayable advances from Bpifrance, the EIB loan and the HSBC and Bpifrance state-guaranteed loans, recorded at amortized cost was assessed using unobservable “level 3” inputs, in the IFRS 13 classification for fair value.
Disclosure of details of financial liabilities
Details of financial liabilities
As of December 31,
(in thousands of euros)20212020
Lease liabilities – Short term1,126 1,197 
Repayable BPI loan advances - Short term800 500 
PGE*1,086 141 
EIB Loan – Short term5,192 3,033 
Total current financial liabilities8,204 4,872 
Lease liabilities – Long term5,393 4,991 
Repayable BPI loan advances – Long term2,259 2,975 
PGE*8,982 9,922 
EIB loan – Long term21,182 26,218 
Total non-current financial liabilities37,816 44,107 
Total financial liabilities46,020 48,979 
(*)”PGE”or in French “Prêts garantis par l’Etat” are state-guaranteed loans
Detail of financial instruments included in the statements of financial position and impact on income
As of December 31, 2021
(in thousands of euros)Book value on
the statement of
financial position		Financial assets
carried at fair value
through profit or
loss		Assets and liabilities
carried at amortized
cost
Fair value(1)
Non-current financial assets
Non-current financial assets519 97 421 519 
Trade receivables— — — — 
Cash and cash equivalents83,921 — 83,921 83,921 
Total assets84,440 97 84,343 84,440 
Financial liabilities
Non-current financial liabilities38,733 — 38,733 38,733 
Current financial liabilities7,288 — 7,288 7,288 
Trade payables and other payables6,482 — 6,482 6,482 
Total liabilities52,503 — 52,503 52,503 
(1)The fair value of current and non-current liabilities include loans, repayable advances from Bpifrance and the EIB loan, recorded at amortized cost was assessed using unobservable “level 3” inputs, in the IFRS 13 classification for fair value.
As of December 31, 2020
 (in thousands of euros)Book value on the statement of financial positionFinancial assets carried at fair value through profit or lossAssets and liabilities carried at amortized cost
Fair value (1)
Non-current financial assets
Non-current financial assets505 104 401 505 
Trade receivables62 — 62 62 
Cash and cash equivalents119,151 — 119,151 119,151 
Total assets119,717 104 119,613 119,717 
Financial liabilities
Non-current financial liabilities44,107 — 44,107 44,107 
Current financial liabilities4,872 — 4,872 4,872 
Trade payables and other payables7,106 — 7,106 7,106 
Total liabilities56,085 — 56,085 56,085 
(1)The fair value of current and non-current liabilities include loans, repayable advances from Bpifrance, the EIB loan and the HSBC and Bpifrance state-guaranteed loans, recorded at amortized cost was assessed using unobservable “level 3” inputs, in the IFRS 13 classification for fair value.
Disclosure of effect of changes in exchange rates
The following table shows the impact of a 10% increase or decrease in the exchange rate between the euro and the U.S. dollar, calculated on the amounts of capital contributions and loans to the Company’s U.S. subsidiaries as of December 31, 2021, and 2020.
For the year ended December 31, 2021
ImpactNet incomeEquity
(in thousands of euros)IncreaseDecreaseIncreaseDecrease
USD / Euro exchange rate45 (45)87 (87)
Total45 (45)87 (87)


For the year ended December 31, 2020
ImpactNet incomeEquity
(in thousands of euros)IncreaseDecreaseIncreaseDecrease
USD / Euro exchange rate5 (5)124 (124)
Total5 (5)124 (124)