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Non-Current Provisions | 12 Months Ended
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Dec. 31, 2017
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Non-Current Provisions | Note 12: Non-Current Provisions
|  | December 31, |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | (thousands of euros) |
Pension retirement obligations |  |  | 490 |  |  |  | 853 |  |  |  | 1,260 |
Total |  |  | 490 |  |  |  | 853 |  |  |  | 1,260 |
Commitments for Compensation Payable to Employees Upon Their Retirement
|  | thousands of Euros |
As of January 1, 2015 |  |  | (531 | )
Costs of services rendered (operating expense) |  |  | (116 | )
Interest expense (finance expense) |  |  | (9 | )
Benefit paid |  |  |  |
Actuarial gains |  |  | 166 |
As of December 31, 2015 |  |  | (490 | )
Costs of services rendered (operating expense) |  |  | (104 | )
Interest expense (finance expense) |  |  | (10 | )
Benefit paid |  |  | — |
Actuarial losses |  |  | (249 | )
As of December 31, 2016 |  |  | (853 | )
Costs of services rendered (operating expense) |  |  | (219 | )
Interest expense (finance expense) |  |  | (11 | )
Benefit paid |  |  | — |
Actuarial losses |  |  | (177 | )
As of December 31, 2017 |  |  | (1,260 | )
As part of the estimation of the retirement commitments, the following assumptions were used for all categories of employees:
|  | December 31, |
|  | 2015 |  |  | 2016 |  |  | 2017 |
% social security contributions |  |  | 50.0 | % |  |  | 50.0 | % |  |  | 50.0 | %
Salary increases |  |  | 2.0 | % |  |  | 2.0 | % |  |  | 2.0 | %
Discount rate |  |  | 2.08 | % |  |  | 1.31 | % |  |  | 1.30 | %
Assumptions for the years ended December 31, 2015 and 2016:
| • |  | Retirement age: 65 years old;
| • |  | Terms of retirement: voluntary retirement;
| • |  | Life table: INSEE 2010;
| • |  | Collective agreement: Convention Collective Nationale de l’Industrie Pharmaceutique (National Collective Agreement in the Pharmaceutical Industry);
| • |  | Turn-over of the personnel declining with age.
Assumptions for the years ended December 31, 2017:
| • |  | Retirement age: 65 years old;
| • |  | Terms of retirement: voluntary retirement;
| • |  | Life table: TGH05-TGF05;
| • |  | Collective agreement: Convention Collective Nationale de l’Industrie Pharmaceutique (National Collective Agreement in the Pharmaceutical Industry);
| • |  | Turn-over of the personnel declining with age.
The discount rates come from the corporate AA zero coupon yield curve. No employee has retired during the last three fiscal years presented.

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