Form Crown Corporations-2b-5

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Corporation / Enterprise Name:
___________________
CC-2b-5
Liabilities - Supporting details
Pensions and Other Employee Future Benefits
Period Ended / Year Ended:
___________________

(Applicable only to Consolidated Crown Corporations and Other Entities)

Assumptions, Actuarial Valuations and Sensitivity Analysis

Table Summary

This table consists of three columns: Assumptions, Accrued Benefit Obligations, Benefit and Interest Expenses. The rows are divided into two groups: Discount rates and Assumed health care cost trend rates.

Assumptions:
(in thousands of dollars)

Assumptions	Accrued Benefit Obligations	Benefit and Interest Expenses
Discount rates(1)
Funded pension benefits (basis - specify)
Unfunded pension benefits (basis - specify)
Other employee future benefits (basis - specify)
Expected rate of return on investments
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 decline to
Year that the rate is expected to stabilize

Expected Average Remaining Service Life (EARSL) for each of the plans

(Name of the plan) _________________

(Name of the plan) _________________
(insert additional lines as needed)

Actuarial Valuations:

Date of most recent valuation for funding purposes

(Name of the plan) _________________

(Name of the plan) _________________
(insert additional lines as needed)

Table Summary

This table consists of three columns: Possible impact on the ABO, Pension benefits and Other Future Benefits. The second column is split into two columns: Funded and Unfunded.

Sensitivity Analysis:

Possible Impact on the ABO Due to:	Pension Benefits		Other Future Benefits
	Funded	Unfunded
Increase of 1% in discount rate
Decrease of 1% in discount rate
Increase of 1% in inflation rate
Decrease of 1% in inflation rate
Increase of 1% in general wage increase
Decrease of 1% in general wage increase
Increase of 1% in health care cost trend rates	XXXX	XXXX
Decrease of 1% in health care cost trend rates	XXXX	XXXX

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