Form CC‑2b‑5
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ABC Corporation Limited
CC‑2b‑5
Liabilities – supporting details
Pensions and other employee future benefits
March 31, 2017
To be completed only by consolidated Crown corporations and other entities on an annual basis.
(Note that if a cell in this section of the CC Form is not applicable or the value is nil, please write "N/A" or insert the number "0" to indicate that the requested information has not been overlooked. Insert additionnal lines as required.)
Assumptions, actuarial valuations and sensitivity analysis
Table Summary
This table consists of four columns: Assumptions, Applicable to (Name of plan), Accrued benefit obligations, Benefit and interest expenses. The rows are divided into two groups: Discount rates and Assumed health care cost trend rates.
| Assumptions | Applicable to
(Name of plan) |
Accrued Benefit Obligations | Benefit and Interest Expenses |
|---|---|---|---|
| Discount rates 27 | |||
| Funded pension benefits | |||
|
Expected rate of return on investments (full rate)
|
|||
|
Expected rate of return on investments (half rate)
|
|||
|
AA corporate bonds
|
|||
|
(specify other basis)
|
|||
| Unfunded pension benefits | |||
|
Cost of borrowing
|
|||
|
AA corporate bonds
|
|||
|
(specify other basis)
|
|||
| Other employee future benefits | |||
|
Cost of borrowing
|
|||
|
AA corporate bonds
|
|||
|
(specify other basis)
|
|||
| Expected rate of return on investments | |||
|
Funded pension benefits
|
|||
|
Funded other future benefits
|
|||
| Long-term rate of inflation | |||
| Long-term general wage increase | |||
| Assumed health care cost trend rates | |||
| Initial health care cost trend rate | |||
|
Cost trend rate is expected to stabilize at (ultimate rate)
|
|||
|
Year that the rate is expected to stabilize
|
|||
| Initial health care cost trend rate | |||
|
Cost trend rate is expected to stabilize at (ultimate rate)
|
|||
|
Year that the rate is expected to stabilize
|
|||
| Initial health care cost trend rate | |||
|
Cost trend rate is expected to stabilize at (ultimate rate)
|
|||
|
Year that the rate is expected to stabilize
|
|||
Table Summary
This table consists of two columns: Applicable to (Name of the plan) and EARSL.
| Applicable to (Name of the plan) | EARSL |
|---|---|
Table Summary
This table consists of two columns: Applicable to (Name of the plan) and Date of most recent valuation for funding purposes.
| Applicable to (Name of the plan) | Date of most recent valuation for funding purposes |
|---|---|
Table Summary
This table consists of three columns: Possible impact on the ABO due to, Pension benefits and Other future benefits. The second column is split into two columns: Funded and Unfunded.
| Possible impact on the accrued benefit obligations due to: | Pension benefits | Other future benefits | |
|---|---|---|---|
| Funded | Unfunded | ||
| Increase of 1% in discount rates | |||
| Decrease of 1% in discount rates | |||
| Increase of 1% in rate of inflation | |||
| Decrease of 1% in rate of inflation | |||
| Increase of 1% in general wage increase | |||
| Decrease of 1% in general wage increase | |||
| Increase of 1% in assumed health care cost trend rates | XXXX | XXXX | |
| Decrease of 1% in assumed health care cost trend rates | XXXX | XXXX | |
| (insert justification for uncomplete sensitivity analysis) | |||
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