Disclosure of share-based compensation by share-based payment award |
Change in Number of BSPCE/OSA/RSU/BSA | | | | | | | | | | | | | | OSA/BSPCE |
| | RSU |
| | BSA |
| | Total |
| Balance at January 1, 2018 | 3,192,708 |
| | 4,212,508 |
| | 186,276 |
| | 7,591,492 |
| Granted | 947,566 |
| | 1,661,728 |
| | — |
| | 2,609,294 |
| Exercised (OSA/BSPCE/BSA) | (96,739 | ) | | — |
| | — |
| | (96,739 | ) | Vested (RSU) | — |
| | (679,159 | ) | | — |
| | (679,159 | ) | Forfeited | (548,792 | ) | | (395,587 | ) | | (3,040 | ) | | (947,419 | ) | Expired | — |
| | — |
| | — |
| | — |
| Balance at June 30, 2018 | 3,494,743 |
| | 4,799,490 |
| | 183,236 |
| | 8,477,469 |
|
Breakdown of the Closing Balance | | | | | | | | | | | | | OSA/BSPCE |
| | RSU |
| | BSA |
| Number outstanding | 3,494,743 |
| | 4,799,490 |
| | 183,236 |
| Weighted-average exercise price | € | 27.20 |
| | NA |
| | € | 23.93 |
| Number vested | 2,156,137 |
| | — |
| | 88,833 |
| Weighted-average exercise price | € | 24.79 |
| | NA |
| | € | 16.70 |
| Weighted-average remaining contractual life of options outstanding, in years | 7.11 |
| | NA |
| | 7.10 |
|
|
Schedule of share-based compensation reconciliation with the Consolidated Statements of Income |
Reconciliation with the Unaudited Consolidated Statements of Income
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended | | June 30, 2017 | | June 30, 2018 | | | | | | | | | | | | | | | | | | (in thousands) | | R&D |
| | S&O |
| | G&A |
| | Total |
| | R&D |
| | S&O |
| | G&A |
| | Total |
| RSUs | $ | (4,040 | ) | | $ | (6,875 | ) | | $ | (2,667 | ) | | $ | (13,582 | ) | | $ | (6,446 | ) | | $ | (8,059 | ) | | $ | (4,101 | ) | | $ | (18,606 | ) | Share options / BSPCE | (419 | ) | | 469 |
| | (1,172 | ) | | (1,122 | ) | | (326 | ) | | (602 | ) | | (284 | ) | | (1,212 | ) | Total share-based compensation | (4,459 | ) | | (6,406 | ) | | (3,839 | ) | | (14,704 | ) | | (6,772 | ) | | (8,661 | ) | | (4,385 | ) | | (19,818 | ) | BSAs | — |
| | — |
| | (214 | ) | | (214 | ) | | — |
| | — |
| | (423 | ) | | (423 | ) | Total equity awards compensation expense | (4,459 | ) | | (6,406 | ) | | (4,053 | ) | | (14,918 | ) | | (6,772 | ) | | (8,661 | ) | | (4,808 | ) | | (20,241 | ) |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Six Months Ended | | June 30, 2017 | | June 30, 2018 | | | | | | | | | | | | | | | | | | (in thousands) | | R&D |
| | S&O |
| | G&A |
| | Total |
| | R&D |
| | S&O |
| | G&A |
| | Total |
| RSUs | $ | (7,512 | ) | | $ | (13,135 | ) | | $ | (5,395 | ) | | $ | (26,042 | ) | | $ | (11,063 | ) | | $ | (14,930 | ) | | $ | (9,249 | ) | | $ | (35,242 | ) | Share options / BSPCE | (863 | ) | | 19 |
| | (2,401 | ) | | (3,245 | ) | | (391 | ) | | (962 | ) | | (1,619 | ) | | (2,972 | ) | Total share-based compensation | (8,375 | ) | | (13,116 | ) | | (7,796 | ) | | (29,287 | ) | | (11,454 | ) | | (15,892 | ) | | (10,868 | ) | | (38,214 | ) | BSAs | — |
| | — |
| | (571 | ) | | (571 | ) | | — |
| | — |
| | (856 | ) | | (856 | ) | Total equity awards compensation expense | $ | (8,375 | ) | | $ | (13,116 | ) | | $ | (8,367 | ) | | $ | (29,858 | ) | | $ | (11,454 | ) | | $ | (15,892 | ) | | $ | (11,724 | ) | | $ | (39,070 | ) |
|