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OTHER LONG-TERM LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2020
OTHER LONG-TERM LIABILITIES |
Schedule of Other Long-term Liabilities | ​
​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2019
Provision for retirement indemnities (Japan & France), less current portion |  | 2,273 |  | 2,167
Provision for employee termination indemnities (Korea) less current portion |  | 69 |  | 56
Provision for Asset Retirement Obligation (Japan) less current portion |  | 113 |  | 117
Provision for warranty costs, less current portion |  | 106 |  | 110
Conditional government advances, less current portion |  | 1,097 |  | 1,071
Accrued interest less current portion |  | 62 |  | 46
Total |  | 3,720 |  | 3,567
​
Defined Benefit Plan, Assumptions | ​
​ | ​ | ​ | ​ | ​ | ​
​ |  | Pension benefits France |
​ | ​ | 2020 | ​ | 2019 |
Discount rate |  | 0.60 | % | 0.90 | %
Salary increase |  | 2.50 | % | 2.50 | %
Retirement age |  | 65 |  | 65 | ​
Average retirement remaining service period |  | 24 |  | 24 | ​
​
​ | ​ | ​ | ​ | ​ | ​
​ |  | Pension benefits Japan |
​ | ​ | 2020 | ​ | 2019 |
Discount rate |  | 0.60 | % | 0.60 | %
Salary increase |  | 2.50 | % | 2.50 | %
Retirement age |  | 60 |  | 60 | ​
Average retirement remaining service period |  | 14 |  | 14 | ​
​
Schedule of Amounts Recognized in Balance Sheet | In 2020, provision presentation according to ASC 715 in thousands of euros : ​
​ | ​ | ​ | ​ | ​
​ |  | France |  | Japan
Non-current liabilities | ​ | 1,032 | ​ | 1,241
Current liabilities |  | 80 |  | 69
Accumulated other comprehensive income (loss) |  | (111) |  | (130)
Total |  | 1,000 |  | 1,181
​ In 2019, provision presentation according to ASC 715 in thousands of euros: ​
​ | ​ | ​ | ​ | ​
​ |  | France |  | Japan
Non-current liabilities | ​ | 960 | ​ | 1,207
Current liabilities |  | 10 |  | 22
Accumulated other comprehensive income (loss) |  | (67) |  | (136)
Total |  | 903 |  | 1,093
​
Schedule of Defined Benefit Plans Disclosures | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
France |  | 2020 |  | 2019 |  | 2018
Change in benefit obligations: |  |  |  |  |  |
Benefit obligations at beginning of year |  | 969 |  | 976 |  | 895
Service cost |  | 88 |  | 68 |  | 67
Interest cost |  | 9 |  | 16 |  | 14
Net loss or (gain) |  | — |  | 2 |  | —
Actuarial (gain) or loss |  | 45 |  | (93) | ​ | ​
Amortization of net prior service cost |  | 1 |  | 1 |  | 1
Benefits paid |  | — |  | — |  | —
Benefit obligations at end of year (1) |  | 1,111 |  | 969 |  | 976
Unrecognized actuarial (gain) loss (2) |  | 94 |  | 48 |  | 141
Unrecognized prior service cost (2) |  | 17 |  | 18 |  | 20
Accrued pension cost |  | 1,000 |  | 903 |  | 815
| (1) | The accumulated benefit obligation was €800 thousand and €693 thousand at December 31, 2020 and 2019 respectively.
| (2) | The amount in accumulated other comprehensive income (loss) to be recognized as components of net periodic benefit costs in 2020 is €1 thousand.
​
​ | ​ | ​ | ​ | ​ | ​ | ​
Japan |  | 2020 |  | 2019 |  | 2018
Change in benefit obligations: |  |  |  |  |  |
Benefit obligations at beginning of year |  | 1,230 |  | 1,311 |  | 1,182
Service cost |  | 123 |  | 140 |  | 131
Interest cost |  | 7 |  | 6 |  | 6
Amortization of net loss |  | 1 |  | 27 |  | 26
Actuarial (gain) / loss |  | (1) |  | (294) |  | —
Benefits paid |  | (5) |  | (3) |  | (94)
Exchange rate impact |  | (44) |  | 42 |  | (60)
Benefit obligations at end of year(1) |  | 1,310 |  | 1,230 |  | 1,311
Unrecognized actuarial (gain) loss (2) |  | 130 |  | 136 |  | 416
Unrecognized prior service cost (2) |  | — |  | — |  | —
Accrued pension cost |  | 1,181 |  | 1,093 |  | 895
| (1) | The accumulated benefit obligation was €1,134 thousand and €1,062 thousand at December 31, 2020 and 2019, respectively.
| (2) | The amount in accumulated other comprehensive income (loss) to be recognized as components of net periodic benefit costs in 2020 is €1 thousand.
Schedule of Expected Benefit Payments | ​
​ | ​ | ​ | ​ | ​
​ |  | France |  | Japan
2021 |  | 80 |  | 70
2022 |  | — |  | 105
2023 |  | 67 |  | 114
2024 |  | — |  | 157
2025 |  | — |  | 167
2026-2030 |  | 318 |  | 397
​ |  | 465 |  | 1,008

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