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Share-Based Payments (Tables) | 12 Months Ended
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Dec. 31, 2018
Share-Based Payment Arrangements [Abstract] |
Schedule of Increase in Liabilities | Compensation expense and the income tax expense (benefit) for these awards for the years ended December 31 are shown in the following table:
For the years ended December 31, |  | 2018 |  |  | 2017 |
Compensation expense |  | $ | 248 |  |  | $ | 341 |
Income tax expense (benefit) |  | $ | (49 | ) |  | $ | (85 | )
Compensation expense and the income tax expense (benefit) for other share-based payment plans for the years ended December 31 are shown in the following table. Since expenses for the DSUs are accrued as part of incentive compensation in the year awarded, the expenses below do not include these accruals. The expenses presented in the following table include increases in the liabilities for Sun Shares and DSUs due to changes in the fair value of the common shares and the accruals of the Sun Shares liabilities over the vesting period, and exclude any adjustment in expenses due to the impact of hedging.
For the years ended December 31, |  | 2018 |  |  | 2017 |
Compensation expense |  | $ | 87 |  |  | $ | 125 |
Income tax expense (benefit) |  | $ | (21 | ) |  | $ | (32 | )
Schedule of activity in stock option plans | The activities in the stock option plans for the years ended December 31 are as follows:
| 2018 | 2017
| Number of stock options (thousands) |  | Weighted average exercise price |  | Number of stock options (thousands) |  | Weighted average exercise price |
Balance, January 1, |  | 3,008 |  |  | $ | 33.88 |  |  | 3,397 |  |  | $ | 34.19 |
Granted |  | 517 |  |  | $ | 53.96 |  |  | 369 |  |  | $ | 48.20 |
Exercised |  | (399 | ) |  | $ | 34.57 |  |  | (437 | ) |  | $ | 34.70 |
Forfeited |  | (25 | ) |  | $ | 43.79 |  |  | (4 | ) |  | $ | 47.96 |
Expired |  | — |  |  | $ | — |  |  | (317 | ) |  | $ | 52.54 |
Balance, December 31, |  | 3,101 |  |  | $ | 37.06 |  |  | 3,008 |  |  | $ | 33.88 |
Exercisable, December 31, |  | 2,041 |  |  | $ | 30.97 |  |  | 2,071 |  |  | $ | 29.76 |
Schedule of stock options outstanding | The stock options outstanding as at December 31, 2018, by exercise price, are as follows:
Range of exercise prices | Number of stock options (thousands) |  | Weighted average remaining contractual life (years) |  | Weighted average exercise price |
$18.00 to $24.00 | 624 |  |  | 2.63 |  |  | $ | 21.28 |
$24.01 to $30.00 | 350 |  |  | 3.74 |  |  | $ | 27.79 |
$30.01 to $35.00 | 308 |  |  | 1.82 |  |  | $ | 31.11 |
$35.01 to $45.00 | 949 |  |  | 6.23 |  |  | $ | 39.45 |
$45.01 to $53.96 | 870 |  |  | 8.75 |  |  | $ | 51.62 |
Total stock options | 3,101 |  |  | 5.49 |  |  | $ | 37.06 |
Disclosure of range of exercise prices of outstanding share options [text block] | The stock options outstanding as at December 31, 2018, by exercise price, are as follows:
Range of exercise prices | Number of stock options (thousands) |  | Weighted average remaining contractual life (years) |  | Weighted average exercise price |
$18.00 to $24.00 | 624 |  |  | 2.63 |  |  | $ | 21.28 |
$24.01 to $30.00 | 350 |  |  | 3.74 |  |  | $ | 27.79 |
$30.01 to $35.00 | 308 |  |  | 1.82 |  |  | $ | 31.11 |
$35.01 to $45.00 | 949 |  |  | 6.23 |  |  | $ | 39.45 |
$45.01 to $53.96 | 870 |  |  | 8.75 |  |  | $ | 51.62 |
Total stock options | 3,101 |  |  | 5.49 |  |  | $ | 37.06 |
Schedule of fair value options granted using Black-Scholes options pricing model | The Black-Scholes option pricing model used the following assumptions to determine the fair value of options granted during the years ending December 31:
Weighted average assumptions |  | 2018 |  |  | 2017 |
Risk-free interest rate |  | 2.2 | % |  | 1.3 | %
Expected volatility |  | 21.3 | % |  | 31.7 | %
Expected dividend yield |  | 4 | % |  | 4 | %
Expected life of the option (in years) |  | 6.3 |  |  | 6.3 |
Exercise price |  | $ | 53.96 |  |  | $ | 48.20 |
Explanation of effect of share-based payments on entity's financial position | The units outstanding under these plans and the liabilities recognized for these units in our Consolidated Statements of Financial Position are summarized in the following table:
Number of units (in thousands) | Sun Shares |  |  | DSUs |  |  | Total |
Units outstanding December 31, 2018 |  | 5,967 |  |  | 854 |  |  | 6,821 |
Units outstanding December 31, 2017 |  | 6,507 |  |  | 1,040 |  |  | 7,547 |
Liability accrued as at December 31, 2018 |  | $ | 200 |  |  | $ | 35 |  |  | $ | 235 |
Liability accrued as at December 31, 2017 |  | $ | 250 |  |  | $ | 50 |  |  | $ | 300 |

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- Definition The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2017-01-01 -Paragraph 47 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=2&date=2017-03-01&anchor=para_47_a&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2017-01-01 -Paragraph 45 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=2&date=2017-03-01&anchor=para_45_b&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The disclosure of the number and weighted average remaining contractual life of outstanding share options. [Refer: Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2017-01-01 -Paragraph 45 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=2&date=2017-03-01&anchor=para_45_d&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's financial position. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2017-01-01 -Paragraph 50 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=2&date=2017-03-01&anchor=para_50&doctype=Standard -URIDate 2017-03-09 + Details
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