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Contingencies | 9 Months Ended
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Sep. 30, 2021
Loss Contingency [Abstract] |
Contingencies | Note 7: Contingencies The following tables summarize the contingencies as of September 30, 2021 and December 31, 2020:
|  | September 30, |  |  | December 31, |
|  | 2021 |  |  | 2020 |
Current contingencies |  |  | 5,633 |  |  |  | 5,016 |
Non-current contingencies |  |  | 7,629 |  |  |  | 2,527 |
Total contingencies |  |  | 13,262 |  |  |  | 7,542 |
The changes in contingencies are as follows:
|  | Pension retirement obligations |  |  | Collaboration agreement— Loss at completion |  |  | Other contingencies |  |  | Total |
At January 1, 2021 |  |  | 937 |  |  |  | 3,956 |  |  |  | 2,649 |  |  |  | 7,542 |
Increases in liabilities |  |  | 127 |  |  |  | 7,334 |  |  |  | 478 |  |  |  | 7,940 |
Used liabilities |  |  | — |  |  |  | — |  |  |  | (1,601 | ) |  |  | (1,601 | )
Reversals of unused liabilities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net interest related to employee benefits, and unwinding of discount |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Actuarial gains and losses on defined-benefit plans |  |  | 10 |  |  |  | — |  |  |  | — |  |  |  | 10 |
Other effects including currency translation effect |  |  | (57 | ) |  |  | (458 | ) |  |  | (113 | ) |  |  | (629 | )
At September 30, 2021 |  |  | 1,016 |  |  |  | 10,832 |  |  |  | 1,413 |  |  |  | 13,262 |
Of which current |  |  | — |  |  |  | 4,220 |  |  |  | 1,413 |  |  |  | 5,633 |
Of which non-current |  |  | 1,016 |  |  |  | 6,612 |  |  |  | — |  |  |  | 7,629 |
In 2020 and during the first nine months of 2021, the ongoing COVID-19 pandemic impacted the Company’s current clinical trials, including the Phase II clinical trial conducted as part of the development activities pursuant to the collaboration and license agreement with Nestlé Health Science. The Company experienced difficulties in enrolling new patients in this Phase II clinical trial (“PII”) and modified the protocols of the clinical trial. As a result of the accumulation of recruitment delays, the Company expects to incur additional clinical and production costs related to the Phase II clinical trial. As of September 30, 2021, the Company recorded its collaboration agreement’s revenue based on its updated measurement of progress of the Phase II clinical trial conducted as part of the agreement. The accrual recorded in the amount of the difference between the Company’s current best estimates of costs yet to be incurred and revenues yet to be recognized for the completion of the Phase II clinical trial has been updated accordingly. Other contingencies are primarily composed of the estimated expenses to be incurred as part of the employee-related costs related to restructuring, as well as estimated cost of refurbishing lease premises (Refer to Note 2, “Significant Events and Transactions—Restructuring”). There have been no significant changes in assumptions for the estimation of the retirement commitments from those disclosed in Note 15 to the consolidated financial statements included in the Annual Report.

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- Definition The entire disclosure for loss and gain contingencies. Describes any existing condition, situation, or set of circumstances involving uncertainty as of the balance sheet date (or prior to issuance of the financial statements) as to a probable or reasonably possible loss incurred by an entity that will ultimately be resolved when one or more future events occur or fail to occur, and typically discloses the amount of loss recorded or a range of possible loss, or an assertion that no reasonable estimate can be made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 30 -URI http://asc.fasb.org/subtopic&trid=2127197 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 450 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2127163 + Details
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