Form Crown Corporations-2b-2

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Corporation / Enterprise Name:
___________________
CC-2b-2
Liabilities - Supporting details
Pensions and Other Employee Future Benefits
Period Ended / Year Ended:
___________________

(Applicable only to Consolidated Crown Corporations and Other Entities)

Table Summary

This table consists of four columns: Reconciliation of Accrued Benefit Obligation, Pension benefits, Other Future Benefits and Total. The second column is split into two columns: Funded and Unfunded.

Reconciliation of Accrued Benefit Obligation:
(in thousands of dollars)
Reconciliation of Accrued Benefit Obligation Pension benefits Other Future Benefits Total
Funded Unfunded
Accrued benefit obligation, beginning of year (1)        
One-time remeasurement loss (gain) due to change in discount rate (2)        
Accrued benefit obligation, beginning of year - restated        
Row Group
Benefits earned, net of employee contributions (+)        
Employee contributions (+)        
Interest on average accrued benefit obligation (+)        
Benefits paid (-)        
Administrative expenses (+)        
Net transfers from or (to) other plans (+/-)        
Plan amendments (+/-)        
Curtailments (+/-)        
Settlements (-)        
Actuarial (gains) or losses (+/-)        
Group total        
Accrued benefit obligation, end of year        
Measured under (IFRS/PSAS/Part V) accounting standard      
Table Summary

This table consists of four columns: Reconciliation of Plan Assets, Pension benefits, Other Future Benefits and Total. The second column is split into two columns: Funded and Unfunded.

Reconciliation of Plan Assets:
(in thousands of dollars)
Reconciliation of Plan Assets Pension benefits Other Future Benefits Total
Funded Unfunded
Value of investments, beginning of year (1)   XXXX XXXX  
Actual return on investments:        
Expected return on average value of investments (+)   XXXX XXXX  
Actuarial gains or (losses) (+/-) (3)   XXXX XXXX  
Employer contributions (+)   XXXX XXXX  
Employee contributions (+)   XXXX XXXX  
Benefits paid (-)   XXXX XXXX  
Net transfers from or (to) other plans (+/-)   XXXX XXXX  
Settlements (-)   XXXX XXXX  
Termination payments (-)   XXXX XXXX  
Value of investments, end of the year   XXXX XXXX  
Contributions receivable from Employees for past service (+)   XXXX XXXX  
Plan assets, end of year   XXXX XXXX  
Measured under (market-related value/fair value) (specify)
Additional Information:
Fair Value of investments, end of year   XXXX XXXX  
Actual rate of return on investments (4)  
Accounting policy
If Plan assets are measured using market-related value: 
Smoothing period (N/A if not applicable)  
Limit over which excess amount is recognized immediately (N/A if not applicable)  
Amortization of actuarial gains/losses:
Corridor approach (Yes/No)  
Amortization period (specify: expected average remaining service life of employees (EARSL), immediately, other type of period)  
Commence in period of actuarial gains or losses (Yes/No)  
Commence in period following actuarial gains or losses (Yes/No)  
Footnote 1

Amount reported in prior year CC Form.

Return to footnote 1 referrer

Footnote 2

This applies to consolidated Crown corporations and other entities that adopted IFRS, but are required to report their accrued benefit obligation for funded pension plans under PSAS in the CC Forms.

Return to footnote 2 referrer

Footnote 3

Actuarial gains/losses represent the difference between actual and expected return on investments: Actual Return - Expected Return = Actuarial gains (losses).

Return to footnote 3 referrer

Footnote 4

Rate of return on investments should be calculated on a time-weighted basis.

Return to footnote 4 referrer

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