XML 41 R17.htm IDEA: XBRL DOCUMENT
v3.21.1

Debt | 12 Months Ended
--- | ---
Dec. 31, 2020
Debt |
Debt | Note 11. Debt
|  | As of
|  | December 31,
(in thousands of euros) |  | 2018 |  | 2019 |  | 2020
Bank borrowings |  | 220 |  | 74 |  | 9,992
Other loans and similar borrowings(1) |  | 5 |  | 3 |  | 62
Lease liabilities |  | — |  | 37 |  | 2
Total debt |  | 225 |  | 114 |  | 10,055
| (1) |  | Consists of accrued interests
During 2020 , debt mainly corresponds to three loans taken out from a syndicate of French banks, in the form of the loans guaranteed by the French State for a total amount of €10.0 million. These loans have been taken out in May 2020 and mature in May 2021. In accordance with the provisions put in place by the State in the context of the COVID-19 health crisis, the Company has the option to extend the maturity date for up to an additional four years. As of the date of these financial statements, the Company has notified the banks of its intention to extend the maturity until May 2022. To a lesser extent, this line item also includes the loan taken out from Société Générale in 2015 for a residual amount of €13 thousand. The €0.1 million decrease in 2019 is primarily attributable to:
| · |  | at December 31, 2019, after repayment of borrowings due in 2019 in a total amount of €0.1 million, the debt relating to bank loans amounted to €0.1 million; and
| · |  | partly offset by a lease liabilities amounting to €37 thousand which were recognized from January 1, 2019 following the applicable of new accounting standard IFRS 16 — Leases in an initial amount of €167 thousand (see Note 2.1, “Impact of the first‑time adoption of IFRS 16” of this document for more details). In 2019, €0.1 million in repayments were recorded.
The breakdown between long‑term and short‑term debt is as follows:
December 31, 2018 |  | Less than |  | Between |  | Between |  | More than
(in thousands of euros) |  | 1 year |  | 1 and 3 years |  | 3 and 5 years |  | 5 years
Bank borrowings |  | 146 |  | 74 |  | — |  | —
Other loans and similar borrowings |  | 5 |  | — |  | — |  | —
Total long‑term debt |  | 151 |  | 74 |  | — |  | —
December 31, 2019 |  | Less than |  | Between |  | Between |  | More than
(in thousands of euros) |  | 1 year |  | 1 and 3 years |  | 3 and 5 years |  | 5 years
Bank borrowings |  | 74 |  | — |  | — |  | —
Other loans and similar borrowings |  | 3 |  | — |  | — |  | —
Lease liabilities |  | 35 |  | 2 |  | — |  | —
Total long‑term debt |  | 112 |  | 2 |  | — |  | —
December 31, 2020 |  | Less than |  | Between |  | Between |  | More than
(in thousands of euros) |  | 1 year |  | 1 and 3 years |  | 3 and 5 years |  | 5 years
Bank borrowings |  | 13 |  | 9,979 |  | — |  | —
Other loans and similar borrowings |  | 3 |  | 59 |  | — |  | —
Lease liabilities |  | 2 |  | — |  | — |  | —
Total long‑term debt |  | 18 |  | 10,037 |  | — |  | —
The maturity of long-term debt and of short-term borrowings and debt is determined according to repayment estimates as at December 31, 2018, 2019 and 2020. Change in the period is mainly due to the subscription of a new borrowing in 2020, as follow:
(in thousands of euros) |  |
January 1, 2018 |  | 482
Repayment of bank borrowings |  | (259)
Accrued interests |  | 2
December 31, 2018 |  | 225
First application of IFRS 16 Leases(1) |  | 167
January 1, 2019 |  | 392
Repayment of bank borrowings |  | (146)
Repayment of lease liabilities |  | (130)
Accrued interests |  | (2)
December 31, 2019 |  | 114
Subscription of bank borrowings |  | 9,979
Repayment of bank borrowings |  | (61)
Repayment of lease liabilities |  | (26)
Early termination of lease contracts(2) |  | (9)
Capitalized interests |  | 59
Accrued interests |  | (0)
December 31, 2020 |  | 10,055
| (1) |  | see Note 2.1, “Impact of the first‑time application of IFRS 16”.
| (2) |  | Cancellation of the lease liabilities related to the early termination of the fibroscan lease contract in the first half 2020.

X
- Definition The disclosure of borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_10_e&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfBorrowingsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration