XML 89 R45.htm IDEA: XBRL DOCUMENT v3.22.1

Share-based payments (Tables)

12 Months Ended

Dec. 31, 2021

Disclosure of terms and conditions of share-based payment arrangement [abstract]

Disclosure of number and weighted average remaining contractual life of founders' warrants, warrants, and free shares oustanding

The number of options and warrants outstanding on December 31, 2021 and their main characteristics, are detailed below:

Founders’ warrants

						Pre-2021 founders’ warrant plans
						BSPCE 2012-2						BSPCE 08-2013						BSPCE 09-2014						BSPCE 2015-1						BSPCE 2015-03
Type of underlying asset						New shares						New shares						New shares						New shares						New shares
Number of founder’s warrants granted						100,000						50,000						97,200						71,650						53,050
Date of shareholders' resolution approving the plan						05/04/2012						06/28/2013						06/18/2014						06/18/2014						06/18/2014
Grant date						12/18/2012						08/28/2013						09/16/2014						02/10/2015						06/10/2015
Contractual expiration date						12/18/2022						08/28/2023						09/16/2024						02/10/2025						06/10/2025
Grant price						—						—						—						—						—
Exercise price						€6.63						€5.92						€18.68						€18.57						€20.28
Number of founders’ warrants as of Number of founders’ warrants as of December 31, 2021						100,000						50,000						86,150						68,450						30,350
Number of founders’ warrants exercised						—						—						—						—						—
Including founders’ warrants exercised during the period						—						—						—						—						—
Number of founders’ warrants lapsed or cancelled						—						—						11,050						3,200						22,700
Including founders’ warrants lapsed or cancelled during the period						—						—						—						—						350

						Pre-2021 founders’ warrant plans
						BSPCE 2016 Ordinary						BSPCE 2016 Performance						BSPCE 2017 Ordinary						BSPCE 2017
Type of underlying asset						New shares						New shares						New shares						New shares
Number of founder’s warrants granted						126,400						129,250						117,650						80,000
Date of shareholders' resolution approving the plan						06/25/2015						06/25/2015						06/23/2016						06/23/2016
Grant date						02/02/2016						02/02/2016						01/07/2017						01/07/2017
Contractual expiration date						02/02/2026						02/02/2026						01/08/2027						01/07/2027
Grant price						—						—						—						—
Exercise price						€14.46						€14.46						€15.93						€15.93
Number of founders’ warrants as of December 31, 2021						100,567						100,274						99,500						80,000
Number of founders’ warrants exercised						333						—						—						—
Including founders’ warrants exercised during the period						—						—						—						—
Number of founders’ warrants lapsed or cancelled						25,500						28,976						18,150						—
Including founders’ warrants lapsed or cancelled during the period						350						1,426						1,350						—

Warrants

						Pre-2021 warrant plans
						BSA 04-2012						BSA 2013						BSA 2014						BSA 2015-1						BSA 2015-2 (a)						BSA 2015-2 (b)						BSA 2016 ordinary
Type of warrants						New shares						New shares						New shares						New shares						New shares						New shares						New shares
Number of warrants granted						52,500						10,000						14,000						26,000						64,000						6,000						18,103
Date of shareholders' resolution approving the plan						05/04/2012						05/04/2012						06/18/2014						06/18/2014						06/18/2014						06/25/2015						06/25/2015
Grant date						05/04/2012						04/10/2013						09/16/2014						02/10/2015						06/25/2015						06/25/2015						02/02/2016
Contractual expiration date						05/04/2022						04/10/2023						09/16/2024						02/10/2025						06/25/2025						06/25/2020						02/02/2021
Grant price						€0.60						€2.50						€4.87						€4.87						€5.00						€2.80						€1.67
Exercise price						€6.00						€6.37						€17.67						€17.67						€19.54						€19.54						€13.74
Number of warrants as of December 31, 2021						30,000						6,000						10,000						21,000						64,000						—						—
Number of warrants exercised						22,500						—						—						—						—						—						—
Including warrants exercised during the period						—						—						—						—						—						—						—
Number of warrants lapsed or cancelled						—						4,000						4,000						5,000						—						6,000						18,103
Including warrants lapsed or cancelled during the period						—						—						—						—						—						—						18,103

						Pre-2021 warrant plans
						BSA 2016 performance						BSA 2016-2						BSA 2017						BSA 2018-1						BSA 2018-2						BSA 2019-1						BSA 2020
Type of warrants						New shares						New shares						New shares						New shares						New shares						New shares						New shares
Number of warrants granted						18,105						8,000						18,000						28,000						5,820						18,000						18,000
Date of shareholders' resolution approving the plan						06/25/2015						06/23/2016						06/23/2016						06/14/2017						05/23/2018						05/23/2018						04/11/2019
Grant date						02/02/2016						11/03/2016						01/07/2017						03/06/2018						07/27/2018						03/29/2019						03/17/2020
Contractual expiration date						02/02/2021						11/03/2021						01/07/2022						03/06/2023						07/27/2028						03/29/2029						03/17/2030
Grant price						€1.67						€2.03						€2.26						€1.62						€2.36						€1.15						€0.29
Exercise price						€13.74						€15.01						€15.76						€13.55						€16.102						€11.66						€6.59
Number of warrants as of December 31, 2021						—						—						18,000						28,000						5,820						18,000						18,000
Number of warrants exercised						—						—						—						—						—						—						—
Including warrants exercised during the period						—						—						—						—						—						—						—
Number of warrants lapsed or cancelled						18,105						8,000						—						—						—						—						—
Including warrants lapsed or cancelled during the period						18,105						8,000						—						—						—						—						—

						2021 warrants
						BSA 2021 (a)						BSA 2021 (b)
Type of warrants						New shares						New shares
Number of warrants granted						48,103						30,000
Date of shareholders' resolution approving the plan						11/30/2020						11/30/2020
Grant date						04/20/2021						04/20/2021
Contractual expiration date						04/20/2031						04/20/2031
Grant price						€2.95						€0.68
Number of warrants as of Exercise price						€13.47						€13.64
Number of warrants as of December 31, 2021						14,431						30,000
Number of warrants exercised						—						—
Including warrants exercised during the period						—						—
Number of warrants lapsed or cancelled						33,672						—
Including warrants lapsed or cancelled during the period						33,672						—

Free shares

						Pre-2021 free shares plan not yet vested																								2021 free shares plan
						AGA 2018-1						AGA 2018-2						AGA 2019-1						AGA 2020						AGA 2021
Type of underlying assets						New shares						New shares						New shares						New shares						New shares
Number of free shares granted						396,250						6,000						438,250						50,000						362,515
Date of shareholders' resolution approving the plan						06/14/2017						05/23/2018						05/23/2018						04/11/2019						11/30/2020
Grant date						03/06/2018						07/27/2018						03/29/2019						03/11/2020						04/20/2021
Grant price						—						—						—						—						—
Exercise price						—						—						—						—						—
Number of free shares as of December 31, 2021						—						—						—						50,000						360,512
Number of free shares exercised						340,583						6,000						369,250						—						—
Including free shares exercised during the period						24,500						—						369,250						—						—
Number of free shares lapsed or cancelled						55,667						—						69,000						—						2,003
Including free shares lapsed or cancelled during the period						—						—						2,750						—						2,003

						BSPCE						BSA						OSA						AGA						Total
Total number of shares underlying grants outstanding as of December 31, 2021						715,291						263,251						1,583,806						410,512						2,972,860

						BSPCE						BSA						OSA						AGA						Total
Total number of shares underlying grants outstanding as of December 31, 2020						718,767						263,028						986,359						446,500						2,414,654

						BSPCE						BSA						OSA						AGA						Total
Total number of shares underlying grants outstanding as of December 31, 2019						751,585						251,028						589,150						746,250						2,338,013

Disclosure of number and weighted average remaining contractual life of share options outstanding

Stock options

						Pre-2021 stock option plans
						OSA 2016-1 Performance						OSA 2016-2						OSA 2017 Ordinary						OSA 2018						OSA 2019-1						OSA LLY 2019						OSA 2020
Type of underlying asset						New shares						New shares						New shares						New shares						New shares						New shares						New shares
Number of options granted						6,400						4,000						3,500						62,000						37,500						500,000						407,972
Date of shareholders' resolution approving the plan						06/25/2015						06/23/2016						06/23/2016						06/14/2017						05/23/2018						04/11/2019						04/11/2019
Grant date						02/02/2016						11/03/2016						01/07/2017						03/06/2018						03/29/2019						10/24/2019						03/11/2020
Contractual expiration date						02/02/2026						11/03/2026						01/07/2027						03/06/2028						03/29/2029						10/24/2029						03/11/2030
Grant price						—						—						—						—						—						—						—
Exercise price						€13.05						€14.26						€14.97						€12.87						€11.08						€6.41						€6.25
Number of options as of December 31, 2021						400						4,000						500						52,000						28,250						500,000						387,456
Number of options exercised						—						—						—						—						—						—						—
Number of options as of Including options exercised during the period						—						—						—						—						—						—						—
Number of options lapsed or cancelled						6,000						—						3,000						10,000						9,250						—						13,253
Including options lapsed or cancelled during the period						—						—						—						—						500						—						13,253

						2021 stock option plans
						OSA 2021-04						OSA 2021-06
Type of underlying asset						New shares						New shares
Number of options granted						571,200						120,000
Date of shareholders' resolution approving the plan						11/30/2020						04/28/2021
Grant date						04/20/2021						06/21/2021
Contractual expiration date						04/20/2031						06/21/2031
Grant price						—						—
Exercise price						€13.74						€12.99
Number of options as of December 31, 2021						491,200						120,000
Number of options exercised						—						—
Number of options as of Including options exercised during the period						—						—
Number of options lapsed or cancelled						80,000						—
Including options lapsed or cancelled during the period						80,000						—

						BSPCE						BSA						OSA						AGA						Total
Total number of shares underlying grants outstanding as of December 31, 2021						715,291						263,251						1,583,806						410,512						2,972,860

						BSPCE						BSA						OSA						AGA						Total
Total number of shares underlying grants outstanding as of December 31, 2020						718,767						263,028						986,359						446,500						2,414,654

						BSPCE						BSA						OSA						AGA						Total
Total number of shares underlying grants outstanding as of December 31, 2019						751,585						251,028						589,150						746,250						2,338,013

Disclosure of indirect measurement of fair value of goods or services received, other equity instruments granted during period

The probability of meeting the performance conditions for the 2016 BSPCE, BSA and OSA performance plans was reassessed as of December 31, 2021. As a consequence , no new instrument became issuable.

BSPCE			Share price (in euros)			Exercise price (in euros)			Volatility			Maturity (in years)			Risk-free rate			Yield			Value of initial plan (in thousands of euros)			Expense for the year ended 2021 (in thousands of euros)			Expense for the year ended 2020 (in thousands of euros)			Expense for the year ended 2019 (in thousands of euros)
BSPCE 2012-1			5.26			5.26			41		%	3.49			0.20		%	0.00		%	307			—			—			—
BSPCE 2012-2			6.65			6.63			44.3% - 47.6%			5 - 7.30			0.84% - 1.22%			0.00		%	288			—			—			—
BSPCE 04-2013			6.30			6.30			56		%	5			0.90		%	0.00		%	167			—			—			—
BSPCE 08-2013			6.30			5.92			256		%	7			0.90		%	0.00		%	152			—			—			—
BSPCE 09-2014			18.68			18.68			58		%	5.5/6/6.5			0.64		%	0.00		%	932			—			—			—
BSPCE 2015-1			18.57			18.57			58% - 62% - 61%			5.5/6/6.5			0.39		%	0.00		%	50			—			—			—
BSPCE 2015-2			18.57			18.57			58% - 62% - 61%			5.5/6/6.5			0.39		%	0.00		%	650			—			—			—
BSPCE 2015-3			20.28			20.28			61% - 62% - 61%			5.5/6/6.5			0.56		%	0.00		%	483			—			—			—
BSPCE 2016 Ordinary			14.46			14.46			59% - 62% - 60%			5.5/6/6.5			0.32		%	0.00		%	1,080			—			—			10
BSPCE 2016 Performance			14.46			14.46			59		%	5			0.19		%	0.00		%	1,212			32			99			79
BSPCE 2017 Ordinary			15.93			15.93			58% - 61% - 59%			5.5/6/6.5			0.23		%	0.00		%	1,000			0			8			86
BSPCE 2017 Performance			15.93			15.93			59		%	5			0.11		%	0.00		%	622			—			—			—
BSPCE 2017			15.93			15.93			59		%	5			0.11		%	0.00		%	627			—			—			—
BSPCE 2017 Project			15.93			15.93			59		%	5			0.11		%	0.00		%	94			—			—			—
Total BSPCE			n.a.			n.a.			n.a.			n.a.			n.a.			n.a.			n.a.			32			107			175

BSA			Share price (in euros)			Exercise price (in euros)			Volatility			Maturity (in years)			Risk-free rate			Yield			Value of initial plan (in thousands of euros)			Expense for the year ended 2021 (in thousands of euros)			Expense for the year ended 2020 (in thousands of euros)			Expense for the year ended 2019 (in thousands of euros)
BSA 2012			6.00			6.00			49		%	10			0.96		%	0.00		%	183			—			—			—
BSA 2013			6.30			6.37			156		%	6			0.90		%	0.00		%	1			—			—			—
BSA 2014			18.68			17.67			57		%	5			0.41		%	0.00		%	—			—			—			—
BSA 2015-1			17.67			17.67			58		%	5			0.26% - 0.27%			0.00		%	63			—			—			—
BSA 2015-2			17.67			19.54			58%-58%-57%-58%			5/5.1/5.3/5.4			0.39		%	0.00		%	16			—			—			—
BSA 2015-3			19.54			19.54			58% - 60%			4.6 – 9.6			0.25% - 0.91%			0.00		%	284			—			—			—
BSA 2016o-1			13.74			13.74			57		%	2.4			0.00		%	0.00		%	37			—			—			—
BSA 2016p-1			13.74			13.74			57		%	2.4			0.00		%	0.00		%	143			—			—			(41)
BSA 2016-2			15.01			15.01			57		%	2.4			0.00		%	0.00		%	—			—			—			—
BSA 2017o-1			15.76			15.76			33		%	2.4			0.00		%	0.00		%	—			—			—			—
BSA 2018-1			13.55			13.55			38		%	4.8			0.7% - 0.1%			0.00		%	2			—			—			—
BSA 2018-2			16.102			16.102			38		%	4.8			0.7% - 0.1%			0.00		%	1			—			—			—
BSA 2019-1			11.66			11.66			37		%	9.8/9.9			0.16% - 0.50%			0.00		%	24			—			—			24
BSA 2020			—			6.59			38		%	10			-0.13%/ -0.07%			0.00		%	19			—			19			—
BSA 2021 (a)			13.47			13.47			39.10		%	10			0.27		%	0.00		%	44			44			—			—
BSA 2021 (b)			n.a.			13.64			n.a.			10			0.27		%	0.00		%	—			—			—			—
Total BSA			n.a.			n.a.			n.a.			n.a.			n.a.			n.a.			n.a.			44			19			(16)

AGA			Share price (in euros)			Exercise price (in euros)			Volatility			Maturity (in years)			Risk-free rate			Yield			Value of initial plan (in thousands of euros)			Expense for the year ended 2021 (in thousands of euros)			Expense for the year ended 2020 (in thousands of euros)			Expense for the year ended 2019 (in thousands of euros)
AGA 2018-1			12.87			0.00			n.a.			n.a.			0.00		%	0.00		%	4,951			16			268			2,052
AGA 2018-2			12.87			0.00			n.a.			n.a.			0.00		%	0.00		%	75			—			21			37
AGA 2019-1			10.90			0.00			n.a.			n.a.			0.19% / 0.141%			0.00		%	4,776			422			1,884			1,529
AGA 2020			5.90			0.00			n.a.			n.a.			-0.74%/-0.69%			0.00		%	287			144			116			—
AGA 2021			13.60			0.00			n.a.			n.a.			-0.63%/ -0.59%			0.00		%	4,869			1,784			—			—
Total AGA			n.a.			n.a.			n.a.			n.a.			n.a.			n.a.			n.a.			2,366			2,289			3,618

(in thousands of euros)						BSPCE						BSA						OSA						AGA						Total
Expense for the year ended December 31, 2021						32						44						760						2,366						3,202

(in thousands of euros)						BSPCE						BSA						OSA						AGA						Total
Expense for the year ended December 31, 2020						107						19						509						2,289						2,924

(in thousands of euros)						BSPCE						BSA						OSA						AGA						Total
Expense for the year ended December 31, 2019						175						(16)						543						3,618						4,320

Disclosure of indirect measurement of fair value of goods or services received, share options granted during period

OSA			Share price (in euros)			Exercise price (in euros)			Volatility			Maturity (in years)			Risk-free rate			Yield			Value of initial plan (in thousands of euros)			Expense for the year ended 2021 (in thousands of euros)			Expense for the year ended 2020 (in thousands of euros)			Expense for the year ended 2019 (in thousands of euros)
OSA 2016 Ordinary			13.05			13.05			59% - 62% - 60%			5.5 / 6 /6.5			0.32		%	0.00		%	117			—			—			—
OSA 2016 Performance			13.05			13.05			59		%	5			0.19		%	0.00		%	69			—			—			—
OSA 2016-2			14.26			14.26			58% - 62% - 59%			5.5 / 6 /6.5			0.04		%	0.00		%	27			—			—			3
OSA 2017 Ordinary			15.93			14.97			58% - 61% - 59%			5.5 / 6 /6.5			0.23		%	0.00		%	31			—			—			1
OSA 2017 Performance			15.93			14.97			59		%	5			0.11		%	0.00		%	35			—			—			—
OSA 2018			12.87			12.87			35		%	5.5 / 6 /6.5			0.00		%	0.00		%	252			—			7			66
OSA 2019-1			11.08			11.08			38.1% / 37.4%			6 /6.5			0.103% / 0.149%			0.00		%	140			17			49			38
OSA 2019-2			6.41			6.41			37		%	10			0.40		%	0.00		%	252			—			—			436
OSA 2020			6.25			6.25			38		%	10			0.31		%	0.00		%	939			329			453			—
OSA 2021-04 O			13.60			13.74			38.9% - 37.8% - 38.3%			5.5 / 6 /6.5			-0.38%/ -0.33%/ -0.28%			0.00		%	684			188			—			—
OSA 2021-04 P			13.60			13.74			39.10		%	10			0.03		%	0.00		%	1,816			131			—
OSA 2021-06 O			12.20			12.99			39.2% / 37.9% / 38.1%			5.5 / 6 /6.5			-0.35 %/ -0.3 %/ -0.26 %			0.00		%	246			79			—			—
OSA 2021-06 P			12.20			12.99			39.10		%	10			0.13		%	0.00		%	212			16			—
Total OSA			n.a.			n.a.			n.a.			n.a.			n.a.			n.a.			n.a.			760			509			543

(in thousands of euros)						BSPCE						BSA						OSA						AGA						Total
Expense for the year ended December 31, 2021						32						44						760						2,366						3,202

(in thousands of euros)						BSPCE						BSA						OSA						AGA						Total
Expense for the year ended December 31, 2020						107						19						509						2,289						2,924

(in thousands of euros)						BSPCE						BSA						OSA						AGA						Total
Expense for the year ended December 31, 2019						175						(16)						543						3,618						4,320

X

- 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 2021-01-01
-Paragraph 47
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2021-en-r&anchor=para_47_b&doctype=Standard
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedOtherEquityInstrumentsGrantedDuringPeriodExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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 share options.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2021-01-01
-Paragraph 47
-Subparagraph a
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-URIDate 2021-03-24

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- Definition

The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2021-01-01
-Paragraph 45
-Subparagraph d
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2021-en-r&anchor=para_45_d&doctype=Standard
-URIDate 2021-03-24

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Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Other Equity Instruments

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