Chapter 18 - Version Tracking Summary Table

The revision includes the following changes:

1. Form CC-2b-1 has been revised to clarify the table that details the Funded status of Defined Benefit Plans;
2. Form CC-2b-4 has been revised to collect additional information on Employer contributions from April 1 to March 31;
3. Form CC-2d has been completely revised to reflect the new disclosure requirements in PS 3260;
4. Form CC-2d-1 has been revised to collect additional information on the nature and source of liabilities;
5. Form CC-2d-2 has been created in order to collect more information on Environmental Liabilities related to remediation liabilities;
6. Forms CC-3a and CC-3b have been revised to break down the information into categories for operations and cost of sales and services;

The revision includes the following changes:

1. Form CC‑1 has been revised to add a line for pension plan asset;
2. Form CC‑2 has been revised to separate pension plan liability from other employee future benefit liability;
3. Forms CC‑2b‑1, CC‑2b‑2, CC‑2b‑3, CC‑2b‑4 and CC‑2b‑5 have been revised to collect additional information on pensions and other employee future benefits;
4. Form CC‑2d has been revised and form CC‑2d‑1 has been created to collect additional information on environmental liabilities;
5. Form CC‑3 has been revised to add more revenues and expenses items and to redistribute other items between revenues and expenses;
6. Form CC‑6a has been revised to add some contingent liabilities categories; and
7. Form CC‑10 has been revised to add a section for explanations for variances due to a restatement and reclassification of prior period amounts.

The revision includes the following changes:

1. Form CC‑1 has been revised to add a line for allowance for doubtful accounts and a line for long-term receivables;
2. Form CC‑2 has been revised to add a line for non-controlling interest;
3. Form CC‑2b‑1 has been revised to add a section for the reconciliation of future benefit asset (liability);
4. Forms CC‑2b‑1, CC‑2b‑2, CC‑2b‑3 and CC‑2b‑5 have been revised to segregate pension plans between funded plans and unfunded plans;
5. Form CC‑2d has been revised to add a section for contingent liabilities related to contaminated sites;
6. Form CC‑3c has been created to segregate other comprehensive income (loss) between non-reclassifying to profit/loss and reclassifying to profit/loss;
7. Form CC‑4 has been revised to add a line for other comprehensive income (loss) non-reclassifying to profit (loss) for current year in the statement of accumulated profits/losses or net assets/liabilities;
8. Form CC‑4b has been revised to add a line for other comprehensive income (loss) reclassifying to profit (loss) for current year in the statement of Accumulated Other Comprehensive Income (Losses);
9. Forms CC‑5, CC-5a and CC-5c have been revised to remove the intangible capital assets; and
10. Form CC‑6a has been revised to add a categories heading in the section of contractual obligations.