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Employee Benefits (Tables) | 12 Months Ended
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Dec. 31, 2021
Disclosure of information about defined benefit plans [abstract] |
Summary of Assumptions Used for Employees for the Measurement of Retirement Indemnity to Employees | As part of the measurement of the retirement indemnity to employees, the following assumptions were used for all categories of employees in 2019, 2020 and 2021:
| Population | Permanent staff
| Retirement age | 65
| Terms of retirement | Initiated by the employee
| Life expectancy | On the basis of the INSEE table
| Probability of continued presence in the company at retirement age | On the basis of the DARES table
(1)INSEE is the French National Institute of Statistics; DARES is the French Bureau of Studies and Statistics
| Rate |  | As of
| (in € thousands) |  | 2019/12/31 |  | 2020/12/31 |  | 2021/12/31
| Salary growth rate - in 2022 |  | 5.80 | % |  | 3.00 | % |  | 3.00 | %
| Salary growth rate - beyond |  | 3.00 | % |  | 3.00 | % |  | 3.00 | %
| Discount rate (iboxx) |  | 0.75 | % |  | 0.50 | % |  | 0.87 | %
Summary of Changes in Present Value of Defined Benefit Obligation | The following table presents the changes in the present value of the defined benefit obligation:
| Changes in the present value of the defined benefit obligation |  | As of
| (in € thousands) |  | 2021/12/31
| Defined benefit obligation as of January 01, 2019 |  | 1 |
| Current service cost |  | — |
| Interest cost on benefit obligation |  | — |
| Actuarial losses / (gains) on obligation |  | — |
| Past service costs |  | — |
| Service paid to employees |  | — |
| Defined benefit obligation as of December 31, 2019 |  | 1 |
| Defined benefit obligation as of January 01, 2020 - as adjusted |  | 1,181 |
| Current service cost |  | 181 |
| Interest cost on benefit obligation |  | 11 |
| Actuarial losses / (gains) on obligation |  | (255) |
| Past service costs |  | (196) |
| Service paid to employees |  | — |
| Defined benefit obligation as of December 31, 2020 |  | 922 |
| Current service cost |  | 154 |
| Interest cost on benefit obligation |  | 5 |
| Actuarial losses / (gains) on obligation |  | — |
| Past service costs |  | (216) |
| Service paid to employees |  | — |
| Defined benefit obligation as of December 31, 2021 |  | 864 |
Summary of Sensitivity of the Retirement and Post-Employment Benefits to a Variation of the Discount Rate | Sensitivity of the Group’s retirement and post-employment benefits to a variation of the discount rate :
|  |  | Retirement and post-employment benefits
| Sensitivity of the Group's retirement and post-employment benefits |  | Changes in |  | Impact /
| to a variation of the discount rate |  | assumptions / |  | present value of
| (in € thousands) |  | discount rate |  | the undertaking
| + |  | 0.25 | % |  | (30) |
| - |  | 0.25 | % |  | 31 |

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- Definition The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 138 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_138&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_140_a&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 145 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_145&doctype=Standard -URIDate 2021-03-24 + Details
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