This line item includes bond issuance costs and the arrangement of the syndicated and other credit lines, for the portion still to be amortized over the remaining life of the bonds and credit lines.
Transaction costs as of December 31, 2025 were composed of:
| (in thousands of euros) | December 31, 2025 | December 31, 2024 |
|---|---|---|
| Bond issuance costs | Bond issuance costs December 31, 2025 5,832 |
Bond issuance costs December 31, 2024 – |
| Costs of arranging credit lines | Costs of arranging credit lines December 31, 2025 3,327 |
Costs of arranging credit lines December 31, 2024 4,274 |
| Total | Total December 31, 2025 9,159 |
Total December 31, 2024 4,274 |
The amounts on this line item represent the amounts still to be amortized over the remaining life of the bonds.
As of December 31st, 2025, the issuance premiums are as follows:
| (in thousands of euros) | December 31, 2025 | December 31, 2024 |
|---|---|---|
| Eurobond 2029 | Eurobond 2029 December 31, 2025 817 |
Eurobond 2029 December 31, 2024 – |
| Eurobond 2032 | Eurobond 2032 December 31, 2025 428 |
Eurobond 2032 December 31, 2024 – |
| Total | Total December 31, 2025 1,245 |
Total December 31, 2024 – |
The Company had no employees as of December 31, 2025.