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Contingencies | 9 Months Ended
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Sep. 30, 2024
Loss Contingency [Abstract] |
Contingencies | Note 9: Contingencies The following tables summarize the contingencies as of September 30, 2024 and December 31, 2023:
| September 30, 2024 |  | December 31, 2023
Current contingencies | 253 |  |  | 3,959 |
Non-current contingencies | 1,070 |  |  | 935 |
Total contingencies | 1,323 |  |  | 4,894 |
The changes in contingencies are as follows:
| Pension retirement obligations |  | Collaboration agreement - Loss at completion |  | Other contingencies |  | Total
At January 1, 2024 | 935 |  |  | 2,100 |  |  | 1,859 |  |  | 4,894 |
Increases in liabilities | 87 |  |  | — |  |  | 73 |  |  | 159 |
Used liabilities | — |  |  | (1,930) |  |  | (1,136) |  |  | (3,066) |
Reversals of unused liabilities | — |  |  | — |  |  | (656) |  |  | (656) |
Net interest related to employee benefits, and unwinding of discount | — |  |  | — |  |  | — |  |  | — |
Actuarial gains and losses on defined-benefit plans | 33 |  |  | — |  |  | — |  |  | 33 |
Currency translation effect | 16 |  |  | (30) |  |  | (27) |  |  | (41) |
At September 30, 2024 | 1,070 |  |  | 141 |  |  | 112 |  |  | 1,323 |
Of which current | — |  |  | 141 |  |  | 112 |  |  | 253 |
Of which non-current | 1,070 |  |  |  |  | — |  |  | 1,070 |
In May 2016, the Company entered into a Development Collaboration and License Agreement (the “Collaboration Agreement”) with Societe des Produits Nestle S.A. (formerly, NESTEC S.A.) (“NESTEC”) under which the Company was responsible for leading the development activities of MAG1C up through a pivotal phase 3 clinical program. On October 30, 2023, the Company signed a Mutual Termination Letter Agreement with NESTEC terminating the Collaboration Agreement between the parties. As of September 30, 2024, the accrual for ongoing Clinical study completion totals $0.1 million as compared to $2.1 million as of December 31, 2023 representing our best estimate of the remaining expenses related to the ongoing clinical study. An amount of $1.8 million reserved for the refurbishment of the previous Montrouge offices was reversed in the second quarter of 2024. The Company does not hold any plan assets related to long-term employee benefit for any of the periods presented. There have been no significant changes in assumptions for the estimation of the retirement commitments from those disclosed in Note 13 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://www.xbrl.org/2003/role/disclosureRef -Topic 720 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483359/720-20-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 450 -SubTopic 20 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.Y.Q4) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480102/450-20-S99-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 450 -SubTopic 20 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.Y.Q2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480102/450-20-S99-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 450 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483076/450-20-50-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 450 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/450-20/tableOfContent Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 450 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483076/450-20-50-4 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 450 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483076/450-20-50-9 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 450 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/450-30/tableOfContent Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 450 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483049/450-30-50-1 + Details
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