Aeterna Zentaris Inc. | CIK:0001113423 |

Filed: 3/28/2018

Entity registrant name: Aeterna Zentaris Inc. (CIK: 0001113423)

Generator: Workiva (WebFilings)

SEC filing page: http://www.sec.gov/Archives/edgar/data/1113423/000162828018003635/0001628280-18-003635-index.htm

XBRL Instance: http://www.sec.gov/Archives/edgar/data/1113423/000162828018003635/aezs-20171231.xml

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ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory

The significant actuarial assumptions applied to determine the Company's accrued benefit obligations are as follows:



	Pension benefit plans			Other benefit plans
	Years ended December 31,			Years ended December 31,
Actuarial assumptions	2017	2016	2015	2017	2016	2015
	%	%	%	%	%	%
Discount rate	1.70	1.60	2.40	1.70	1.60	2.40
Pension benefits increase	1.80	1.80	1.80	1.80	1.80	2.40
Rate of compensation increase	2.00	2.00	2.00	2.00	2.00	2.00

Assumptions regarding future mortality are set based on actuarial advice in accordance with published statistics and experience in Germany. These assumptions translate into an average remaining life expectancy in years for a pensioner retiring at age 65:



	2017	2016	2015
Retiring at the end of the reporting period:
Male	20	20	20
Female	24	24	24
Retiring 20 years after the end of the reporting period:
Male	22	22	22
Female	26	26	26