XML 51 R42.htm IDEA: XBRL DOCUMENT
v3.24.3

Notes to the interim condensed consolidated statement of financial position - Free share awards and Performance units (Details) |  | 6 Months Ended |
--- | --- | --- | ---
Mar. 25, 2024 shares | Jun. 30, 2024 EUR (€) shares € / shares | Jun. 30, 2023 EUR (€) | Jan. 01, 2024 plan
Notes to the interim condensed consolidated statement of financial position |  |  |  |
Number of plans attributed |  | 0 |  |
Issued | 300,000 |  |  |
Outstanding, Ending balance |  | 0 |  |
Capital increase arising from the vesting of bonus share awards | € |  | € 2,238,000 | € 2,046,000 |
Expense from share-based payment transactions | € |  | € 2,200,000 |  |
Bonus share award plans |  |  |  |
Notes to the interim condensed consolidated statement of financial position |  |  |  |
Outstanding, Beginning balance |  | 1,410,814 |  |
Issued |  | 300,000 |  |
Exercised/Vesting |  | (361,381) |  |
Forfeited/ Lapsed |  | (24,783) |  |
Outstanding, Ending balance |  | 1,324,650 |  |
AGA 2021-1 |  |  |  |
Notes to the interim condensed consolidated statement of financial position |  |  |  |
Stock price at grant date (in euros) | € / shares |  | € 11.30 |  |
Outstanding, Beginning balance |  | 297,599 |  |
Exercised/Vesting |  | (296,166) |  |
Forfeited/ Lapsed |  | (1,433) |  |
AGA 2021-bis |  |  |  |
Notes to the interim condensed consolidated statement of financial position |  |  |  |
Stock price at grant date (in euros) | € / shares |  | € 12.20 |  |
Outstanding, Beginning balance |  | 65,215 |  |
Exercised/Vesting |  | (65,215) |  |
AGA Plan 2023-1 |  |  |  |
Notes to the interim condensed consolidated statement of financial position |  |  |  |
Stock price at grant date (in euros) | € / shares |  | € 2.60 |  |
Outstanding, Beginning balance |  | 300,000 |  |
Issued |  | 300,000 |  |
Outstanding, Ending balance |  | 600,000 |  |
Expense from share-based payment transactions | € |  |  | € 2,000,000.0 |
AGA 2023-2 |  |  |  |
Notes to the interim condensed consolidated statement of financial position |  |  |  |
Stock price at grant date (in euros) | € / shares |  | € 3.90 |  |
Outstanding, Beginning balance |  | 748,000 |  |
Forfeited/ Lapsed |  | (23,350) |  |
Outstanding, Ending balance |  | 724,650 |  |
PAGUP |  |  |  |
Notes to the interim condensed consolidated statement of financial position |  |  |  |
Number of award plans outstanding | plan |  |  |  | 1
Number of plans attributed |  | 0 |  |
Outstanding, Beginning balance |  | 300,000 |  |
Forfeited/ Lapsed |  | (300,000) |  |
PAGUP 2023 |  |  |  |
Notes to the interim condensed consolidated statement of financial position |  |  |  |
Stock price at grant date (in euros) | € / shares |  | € 2.60 |  |
Outstanding, Beginning balance |  | 300,000 |  |
Forfeited/ Lapsed |  | (300,000) |  |
PAGUP 2023 | Frederic Cren [Member] |  |  |  |
Notes to the interim condensed consolidated statement of financial position |  |  |  |
Number of shares converted | 300,000 |  |  |
Instruments lapsed | 300,000 |  |  |
AGA 2021 & AGA 2021 bis |  |  |  |
Notes to the interim condensed consolidated statement of financial position |  |  |  |
Exercised/Vesting |  | (361,381) |  |
Capital increase arising from the vesting of bonus share awards | € |  | € 3,613.81 |  |

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of expense arising from share-based payment transactions in which the goods or services received did not qualify for recognition as assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 51 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_51_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106 -Subparagraph d -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106_d_iii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The number of other equity instruments (ie other than share options) granted in a share-based payment arrangement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_47_b&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_NumberOfInstrumentsOtherEquityInstrumentsGranted
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of other equity instruments (ie other than share options) exercised or vested in a share-based payment arrangement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of other equity instruments (ie other than share options) expired in a share-based payment arrangement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of other equity instruments (ie other than share options) forfeited in a share-based payment arrangement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_NumberOfOtherEquityInstrumentsForfeitedInSharebasedPaymentArrangement
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of other equity instruments (ie other than share options) outstanding in a share-based payment arrangement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

X
- Definition The weighted average share price. [Refer: Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2023-01-01 -Paragraph 45 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2023-en-r&anchor=para_45_c&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_WeightedAverageSharePrice2019
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of award plans attributed during the period. + References No definition available. + Details
Name: | iva_NumberOfAwardPlansAttributed
Namespace Prefix: | iva_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of plans outstanding + References No definition available. + Details
Name: | iva_NumberOfPlansOutstanding
Namespace Prefix: | iva_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition It represents the information relating to number of shares converted. + References No definition available. + Details
Name: | iva_NumberOfSharesConverted
Namespace Prefix: | iva_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=iva_BonusShareAwardPlansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=iva_NewBonusShareAwardPlanAga20211Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=iva_NewBonusShareAwardPlanAga2021BisMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=iva_NewBonusShareAwardPlan20231Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=iva_NewBonusShareAwardPlan20232Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=iva_LongTermIncentivePlanInPerformanceUnitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=iva_LongTermIncentivePlanInPerformanceUnits2023Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=iva_FredericCrenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfSharebasedPaymentArrangementsAxis=iva_Aga2021Aga2021BisMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |