Aeterna Zentaris Inc. | CIK:0001113423 | 3

  • 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:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory

    The change in the Company's accrued benefit obligations is summarized as follows:
     
     
    Pension benefit plans
    Years ended December 31,
     
    Other benefit plans
    Years ended December 31,
     
     
    2017
     
    2016
     
    2015
     
    2017
     
    2016
     
    2015
     
     
    $
     
    $
     
    $
     
    $
     
    $
     
    $
    Balances – Beginning of the year
     
    13,197

     
    12,375

     
    14,619

     
    217

     
    281

     
    433

    Current service cost
     
    107

     
    87

     
    103

     
    14

     
    13

     
    14

    Interest cost
     
    237

     
    282

     
    260

     
    3

     
    —

     
    8

    Actuarial (gain) loss arising from changes in financial assumptions
     
    (694
    )
     
    1,479

     
    (844
    )
     
    (115
    )
     
    —

     
    (34
    )
    Benefits paid
     
    (485
    )
     
    (399
    )
     
    (410
    )
     
    (66
    )
     
    (60
    )
     
    (97
    )
    Impact of foreign exchange rate changes
     
    1,783

     
    (627
    )
     
    (1,353
    )
     
    31

     
    (17
    )
     
    (43
    )
    Balances – End of the year
     
    14,145

     
    13,197

     
    12,375

     
    84

     
    217

     
    281

    Amounts recognized:
     
     
     
     
     
     
     
     
     
     
     
     
    In net loss
     
    (344
    )
     
    (369
    )
     
    (363
    )
     
    98

     
    (13
    )
     
    12

    In other comprehensive loss
     
    (1,089
    )
     
    (852
    )
     
    2,197

     
    (31
    )
     
    17

     
    43

    In accordance with the assumptions used as at December 31, 2017, undiscounted defined pension benefits expected to be paid are as follows:
     
     
    $
    2018
     
    522

    2019
     
    541

    2020
     
    553

    2021
     
    558

    2022
     
    564

    Thereafter
     
    16,589

     
     
    19,327