OTHER LONG-TERM LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2020


	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


	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

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


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.