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Provisions for Retirement Benefit Obligations (Tables) | 12 Months Ended
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Dec. 31, 2020
Provisions for Retirement Benefit Obligations |
Schedule of assumptions used to measure Retirement Benefit Obligations |
|  | As of December 31, |
Variables |  | 2018 |  | 2019 |  | 2020 |
Retirement age |  | 65 | years | 65 | years | 65 | years
Payroll taxes |  | 41.41 | % | 41.41 | % | 41.41 | %
Salary growth rate |  | 2 | % | 2 | % | 2 | %
Discount rate |  | 1.60 | % | 0.70 | % | 0.35 | %
Mortality table |  | TGH/TGF 05 |  | TGH/TGF 05 |  | TGH/TGF 05 |
Schedule of provision recorded in respect of defined benefit schemes at the end of each reporting period |
|  | As of
|  | December 31,
(in thousands of euros) |  | 2018 |  | 2019 |  | 2020
Retirement benefit obligations |  | 1,029 |  | 1,127 |  | 1,385
Obligation |  | 1,029 |  | 1,127 |  | 1,385
Schedule of change in the provision recorded in respect of defined benefit schemes |
|  | Year ended
|  | December 31,
(in thousands of euros) |  | 2018 |  | 2019 |  | 2020
Provision at beginning of period |  | (866) |  | (1,029) |  | (1,127)
Expense for the period |  | (194) |  | (1) |  | (209)
Actuarial gains or losses recognized in other comprehensive income |  | 31 |  | (96) |  | (49)
Provision at end of period |  | (1,029) |  | (1,127) |  | (1,385)
Schedule of expense recognized in the statement of income (loss) |
|  | Year ended
|  | December 31,
(in thousands of euros) |  | 2018 |  | 2019 |  | 2020
Service cost for the period |  | (192) |  | (195) |  | (202)
Interest cost for the period |  | (11) |  | (16) |  | (8)
Plan curtailments and modifications |  | — |  | 157 |  | —
Benefits for the period |  | 9 |  | 53 |  | —
Total |  | (194) |  | (1) |  | (209)
Schedule of actuarial gains and losses recognized in comprehensive income |
|  | Year ended
|  | December 31,
(in thousands of euros) |  | 2018 |  | 2019 |  | 2020
Demographic changes |  | (14) |  | 32 |  | 14
Changes in actuarial assumptions |  | 45 |  | (129) |  | (63)
Total |  | 31 |  | (96) |  | (49)
Schedule of sensitivity analysis |
|  | In thousands
December 31, 2018 |  | of euros
Benefit obligation at December 31, 2018 at 1.35% |  | 1,067
Benefit obligation at December 31, 2018 at 1.60% |  | 1,029
Benefit obligation at December 31, 2018 at 1.85 % |  | 994
|  | In thousands
December 31, 2019 |  | of euros
Benefit obligation at December 31, 2019 at 0,45% |  | 1,168
Benefit obligation at December 31, 2019 at 0,70% |  | 1,127
Benefit obligation at December 31, 2019 at 0,95% |  | 1,088
|  | In thousands
December 31, 2020 |  | of euros
Benefit obligation at December 31, 2020 at 0,10% |  | 1,433
Benefit obligation at December 31, 2020 at 0,35% |  | 1,385
Benefit obligation at December 31, 2020 at 0,60% |  | 1,340

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