Form Crown Corporations-2b-1

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Corporation / Enterprise Name:
___________________
CC-2b-1
Liabilities - Supporting details
Pensions and Other Employee Future Benefits
Period Ended / Year Ended:
___________________

(Applicable only to Consolidated Crown Corporations and Other Entities)

Part A - Future Benefit Asset (Liability):

Table Summary

This table consists of four columns: Future Benefit Asset (Liability), Pension benefits, Other Future Benefits and Total. The second column is split into two columns: Funded and Unfunded.

Future Benefit Asset (Liability)
(in thousands of dollars)
Future Benefit Asset (Liability) Pension benefits Other Future Benefits Total
Funded Unfunded
Row Group 1
Accrued benefit obligation, end of year (-)  (from CC-2b-2)        
Plan assets, end of year (+) (from CC-2b-2)        
Funded status of Defined Benefit Plans - surplus (deficit)        
Row Group 2
Unamortized net actuarial loss or (gain) (+/-)        
Employer contributions after measurement date up to March 31(+)        
Benefits paid directly by corporation after measurement date up to March 31(-)        
Future Benefit Asset (Liability)        
Row Group 3
Valuation allowance (-)        
Future Benefit Asset (Liability), net of valuation allowance        
Presented in the Statement of Liabilities and Equity as follows: 
Future benefit asset (liability), net of valuation allowance (from above)        
Other amounts not included in the above reconciliation:        
(specify)        
(specify)        
(specify)        
Total pensions and other employee future benefits (in CC-2)        
Row Group 5
Included in the above accrued benefit obligation and value of plan assets at year end are the following amounts with respect to plans that are in a deficit position (not fully funded plans and unfunded plans):
Accrued Benefit Obligation        
Plan Assets        
Funded status of Defined Benefit Plans, deficit        

Part B - Reconciliations and calculation checks:

Table Summary

This table consists of four columns: Reconciliation of Future Benefit Asset (Liability), Pension benefits, Other Future Benefits and Total. The second column is split into two columns: Funded and Unfunded. The rows are divided into two groups: Benefits paid directly by corporation after measurement date up to March 31 and Employer contributions after measurement date up to March 31.

Reconciliation of Future Benefit Asset (Liability):
(in thousands of dollars)
Reconciliation of Future Benefit Asset (Liability) Pension benefits Other Future Benefits Total
Funded Unfunded
Future Benefit Asset (Liability), beginning of year (from prior year's CC-2b-1)         
Total expense for the year (from CC-2b-3)         
Benefits paid (from CC-2b-2)  XXXX      
Benefits paid directly by corporation after measurement date up to March 31: 
From prior year (-)         
In current year (+) (from above)         
Employer contributions (from CC-2b-2)    XXXX XXXX  
Employer contributions after measurement date up to March 31: 
From prior year (-)         
In current year (+) (from above)    XXXX XXXX  
Future Benefit Asset (Liability), end of year          
Future Benefit Asset (Liability), net of valuation allowance, end of year per Part A         
Difference - to be explained below if applicable         
(specify)        
(specify)        
(specify)        

 

Table Summary

This table consists of four columns: Reconciliation of Unamortized Net Actuarial Loss or Gain, Pension benefits, Other Future Benefits and Total. The second column is split into two columns: Funded and Unfunded. The rows are divided into two groups: Current year actuarial losses or gains and Accelerate Amortization of actuarial losses or gains.

Reconciliation of Unamortized Net Actuarial (Loss) Gain
(in thousands of dollars)
Reconciliation of Unamortized Net Actuarial (Loss) Gain Pension benefits Other Future Benefits Total
Funded Unfunded
Unamortized actuarial loss (gain), beginning of year (from prior year's CC-2b-1)        
Current year actuarial losses (gains) on:
Accrued Benefit Obligation (from CC-2b-2)        
Plan Assets (from CC-2b-2)   XXXX XXXX  
Total current year actuarial losses (gains)        
Row group
Amortization of actuarial (losses) gains during the year (from CC-2b-3)        
Accelerate Amortization of actuarial losses (gains) following (from CC-2b-3):
Plan amendments        
Curtailment        
Settlement        
Other - (specify)        
(specify)        
         
Unamortized net actuarial loss (gain), end of year        
Unamortized net actuarial loss (gain), end of year per Part A        
Difference - to be explained below if applicable        
(specify)        
(specify)        
(specify)        

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