Pension Benefits

OPEB

As at December 31



Change in Benefit Obligations

Projected Benefit Obligation, Beginning of Year

$

$

$

$

Service Cost

Interest Cost

Actuarial (Gains) Losses

Exchange Differences

Employee Contributions

 -

 -

Benefits Paid

Projected Benefit Obligation, End of Year

$

$

$

$



Change in Plan Assets

Fair Value of Plan Assets, Beginning of Year

$

$

$

 -

$

 -

Actual Return on Plan Assets

 -

 -

Exchange Differences

 -

 -

Employee Contributions

 -

 -

Employer Contributions

 -

 -

Benefits Paid

Transfers to Defined Contribution Plan

 -

 -

Fair Value of Plan Assets, End of Year

$

$

$

 -

$

 -

Funded Status of Plan Assets, End of Year

$

$

$

$



Total Recognized Amounts in the

     Consolidated Balance Sheet Consist of:

Other Assets

$

$

$

 -

$

 -

Current Liabilities

 -

 -

Non-Current Liabilities

Total

$

$

$

$



Total Recognized Amounts in Accumulated

     Other Comprehensive Income Consist of:

Net Actuarial (gain) loss

$

$

$

$

Prior Service Costs

Total Recognized in Accumulated Other Comprehensive

      Income, Before Tax

$

$

$

$





Pension Benefits

OPEB

As at December 31



Projected Benefit Obligation

$

$

$

$

Accumulated Benefit Obligation

Fair Value of Plan Assets

 -

 -





Pension Benefits

OPEB

As at December 31



Discount Rate

Rates of Increase in Compensation Levels





Pension Benefits

OPEB

For the years ended December 31



Defined Periodic Benefit Plan Expense

$

$

$

 -

$

$

$

Defined Contribution Plan Expense

 -

 -

 -

Total Benefit Plans Expense

$

$

$

$

$

$





Pension Benefits

OPEB

For the years ended December 31



Current Service Cost

$

$

$

$

$

$

Interest Cost

Expected Return on Plan Assets

 -

 -

 -

Amounts Reclassified from Accumulated

   Other Comprehensive Income:

      Amortization of net actuarial

          (gains) and losses

 -

 -

 -

      Amortization of net prior service costs

 -

 -

 -

 -

 -

Total Defined Periodic Benefit Plan Expense

$

$

$

 -

$

$

$





Pension Benefits

OPEB

For the years ended December 31



Net Actuarial (Gains) Losses

$

$

$

$

$

$

Amortization of Net Actuarial Gains and Losses

 -

 -

 -

Amortization of Net Prior Service Costs

 -

 -

 -

 -

 -

Total Amounts Recognized in Other

    Comprehensive (Income) Loss, Before Tax

$

$

$

$

$

$

Total Amounts Recognized in Other

    Comprehensive (Income) Loss, After Tax

$

$

$

$

$

$





Pension Benefits

OPEB

For the years ended December 31



Discount Rate

Long-Term Rate of Return on Plan Assets

 -

 -

 -

Rates of Increase in Compensation Levels



For the years ended December 31



Health Care Cost Trend Rate for Next Year

Rate to Which the Cost Trend Rate is Assumed to Decline (Ultimate Trend Rate)

Year that the Rate Reaches the Ultimate Trend Rate





1% Increase

1% Decrease



Effect on Total of Service and Interest Cost Components

$

$

Effect on Other Post-Retirement Benefit Obligations

$

$





Defined Benefit Pension Payments

Other Benefit Payments



2017

$

$

2018

2019

2020

2021

2022 - 2026



As at December 31

2016



Level 1

Level 2

Level 3

Total



Investments:

Cash and Cash Equivalents

$

$

$

 -

$

Fixed Income - Canadian Bond Funds

 -

 -

Equity - Domestic

 -

Equity - International

 -

 -

Real Estate and Other

 -

 -

Fair Value of Plan Assets, End of Year

$

$

$

$



As at December 31

2015



Level 1

Level 2

Level 3

Total



Investments:

Cash and Cash Equivalents

$

$

$

 -

$

Fixed Income - Canadian Bond Funds

 -

 -

Equity - Domestic

 -

Equity - International

 -

 -

Real Estate and Other

 -

Fair Value of Plan Assets, End of Year

$

$

$

$





Real Estate and Other

As at December 31



Balance, Beginning of Year

$

$

Purchases, Sales and Settlements

Purchases and sales

 -

 -

Settlements

 -

 -

Actual Return on Plan Assets

Relating to assets sold during the reporting period

 -

 -

Relating to assets still held at the reporting date

 -

Transfers In and Out of Level 3

 -

 -

Balance, End of Year

$

$