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Total Invested Assets and Related Net Investment Income (Tables)

12 Months Ended

Dec. 31, 2018

Fair Value Measurement [Abstract]

Schedule of assets carried at fair value

Our assets and liabilities that are carried at fair value on a recurring basis by hierarchy level are as follows:

As at	December 31, 2018																December 31, 2017
		Level 1				Level 2				Level 3				Total				Level 1				Level 2				Level 3				Total
Assets
Cash, cash equivalents and short-term securities		$	8,926			$	580			$	—			$	9,506			$	7,683			$	1,207			$	—			$	8,890
Debt securities – fair value through profit or loss		1,253				59,776				373				61,402				1,103				58,447				417				59,967
Debt securities – available-for-sale		1,513				11,485				43				13,041				818				11,698				136				12,652
Equity securities – fair value through profit or loss		1,967				1,845				202				4,014				3,379				1,532				167				5,078
Equity securities – available-for-sale		398				186				36				620				710				194				38				942
Derivative assets		27				1,085				—				1,112				27				1,451				—				1,478
Other invested assets		898				183				2,241				3,322				912				140				1,721				2,773
Investment properties		—				—				7,157				7,157				—				—				7,067				7,067
Total invested assets measured at fair value		$	14,982			$	75,140			$	10,052			$	100,174			$	14,632			$	74,669			$	9,546			$	98,847
Investments for account of segregated fund holders		24,705				76,761				1,596				103,062				27,481				77,757				1,154				106,392
Total assets measured at fair value		$	39,687			$	151,901			$	11,648			$	203,236			$	42,113			$	152,426			$	10,700			$	205,239
Liabilities
Investment contract liabilities		$	—			$	—			$	3			$	3			$	—			$	—			$	3			$	3
Derivative liabilities		11				2,284				—				2,295				5				1,751				—				1,756
Total liabilities measured at fair value		$	11			$	2,284			$	3			$	2,298			$	5			$	1,751			$	3			$	1,759

Debt securities – fair value through profit or loss consist of the following:

As at	December 31, 2018																December 31, 2017
		Level 1				Level 2				Level 3				Total				Level 1				Level 2				Level 3				Total
Canadian federal government		$	—			$	3,815			$	15			$	3,830			$	—			$	3,351			$	15			$	3,366
Canadian provincial and municipal government		—				11,852				14				11,866				—				12,142				16				12,158
U.S. government and agency		1,253				125				2				1,380				1,103				125				3				1,231
Other foreign government		—				4,895				34				4,929				—				5,318				43				5,361
Corporate		—				34,665				205				34,870				—				33,864				306				34,170
Asset-backed securities:
Commercial mortgage-backed securities		—				1,464				3				1,467				—				1,459				1				1,460
Residential mortgage-backed securities		—				1,961				—				1,961				—				1,625				—				1,625
Collateralized debt obligations		—				143				—				143				—				55				—				55
Other		—				856				100				956				—				508				33				541
Total debt securities – fair value through profit or loss		$	1,253			$	59,776			$	373			$	61,402			$	1,103			$	58,447			$	417			$	59,967

Debt securities – available-for-sale consist of the following:

As at	December 31, 2018																December 31, 2017
		Level 1				Level 2				Level 3				Total				Level 1				Level 2				Level 3				Total
Canadian federal government		$	—			$	1,746			$	—			$	1,746			$	—			$	1,832			$	—			$	1,832
Canadian provincial and municipal government		—				1,199				—				1,199				—				1,138				—				1,138
U.S. government and agency		1,513				14				—				1,527				818				—				—				818
Other foreign government		—				716				1				717				—				752				—				752
Corporate		—				4,971				42				5,013				—				5,838				56				5,894
Asset-backed securities:
Commercial mortgage-backed securities		—				766				—				766				—				744				—				744
Residential mortgage-backed securities		—				386				—				386				—				398				—				398
Collateralized debt obligations		—				804				—				804				—				345				69				414
Other		—				883				—				883				—				651				11				662
Total debt securities – available-for-sale		$	1,513			$	11,485			$	43			$	13,041			$	818			$	11,698			$	136			$	12,652

Fair value and foreign currency changes on assets and liabilities recorded to net income consist of the following:

For the years ended December 31,		2018				2017
Fair value change:
Cash, cash equivalents and short-term securities		$	8			$	1
Debt securities		(2,704		)		1,630
Equity securities		(401		)		441
Derivative investments		(1,295		)		649
Other invested assets		16				59
Total change in fair value through profit or loss assets and liabilities		(4,376		)		2,780
Fair value changes on investment properties		529				211
Foreign exchange gains (losses)(1)		446				(388		)
Realized gains (losses) on property and equipment(2)		28				—
Fair value and foreign currency changes on assets and liabilities		$	(3,373	)		$	2,603

⁽¹⁾ Primarily arises from the translation of foreign currency denominated AFS monetary assets and mortgage and loans. Any offsetting amounts arising from foreign currency derivatives are included in the fair value change on derivative investments.

⁽²⁾ In 2018, we sold and leased back a property in Waterloo, Ontario. The transaction qualified as a sale and operating lease and as a result, we recognized a gain of $28.

Schedule of liabilities carried at fair value

Our assets and liabilities that are carried at fair value on a recurring basis by hierarchy level are as follows:

As at	December 31, 2018																December 31, 2017
		Level 1				Level 2				Level 3				Total				Level 1				Level 2				Level 3				Total
Assets
Cash, cash equivalents and short-term securities		$	8,926			$	580			$	—			$	9,506			$	7,683			$	1,207			$	—			$	8,890
Debt securities – fair value through profit or loss		1,253				59,776				373				61,402				1,103				58,447				417				59,967
Debt securities – available-for-sale		1,513				11,485				43				13,041				818				11,698				136				12,652
Equity securities – fair value through profit or loss		1,967				1,845				202				4,014				3,379				1,532				167				5,078
Equity securities – available-for-sale		398				186				36				620				710				194				38				942
Derivative assets		27				1,085				—				1,112				27				1,451				—				1,478
Other invested assets		898				183				2,241				3,322				912				140				1,721				2,773
Investment properties		—				—				7,157				7,157				—				—				7,067				7,067
Total invested assets measured at fair value		$	14,982			$	75,140			$	10,052			$	100,174			$	14,632			$	74,669			$	9,546			$	98,847
Investments for account of segregated fund holders		24,705				76,761				1,596				103,062				27,481				77,757				1,154				106,392
Total assets measured at fair value		$	39,687			$	151,901			$	11,648			$	203,236			$	42,113			$	152,426			$	10,700			$	205,239
Liabilities
Investment contract liabilities		$	—			$	—			$	3			$	3			$	—			$	—			$	3			$	3
Derivative liabilities		11				2,284				—				2,295				5				1,751				—				1,756
Total liabilities measured at fair value		$	11			$	2,284			$	3			$	2,298			$	5			$	1,751			$	3			$	1,759

Fair value and foreign currency changes on assets and liabilities recorded to net income consist of the following:

For the years ended December 31,		2018				2017
Fair value change:
Cash, cash equivalents and short-term securities		$	8			$	1
Debt securities		(2,704		)		1,630
Equity securities		(401		)		441
Derivative investments		(1,295		)		649
Other invested assets		16				59
Total change in fair value through profit or loss assets and liabilities		(4,376		)		2,780
Fair value changes on investment properties		529				211
Foreign exchange gains (losses)(1)		446				(388		)
Realized gains (losses) on property and equipment(2)		28				—
Fair value and foreign currency changes on assets and liabilities		$	(3,373	)		$	2,603

⁽¹⁾ Primarily arises from the translation of foreign currency denominated AFS monetary assets and mortgage and loans. Any offsetting amounts arising from foreign currency derivatives are included in the fair value change on derivative investments.

⁽²⁾ In 2018, we sold and leased back a property in Waterloo, Ontario. The transaction qualified as a sale and operating lease and as a result, we recognized a gain of $28.

Schedule of interest and other investment income

Interest and other investment income consist of the following:

For the years ended December 31,		2018				2017
Interest income:
Cash, cash equivalents and short-term securities		$	131			$	65
Debt securities – fair value through profit or loss		2,312				2,292
Debt securities – available-for-sale		384				352
Mortgages and loans		2,050				1,928
Derivative investments		45				70
Policy loans		175				165
Total interest income		5,097				4,872
Equity securities – dividends on fair value through profit or loss		160				159
Equity securities – dividends on available-for-sale		14				15
Investment properties rental income(1)		594				623
Investment properties expenses		(259		)		(286		)
Other income		242				223
Investment expenses and taxes		(207		)		(193		)
Total interest and other investment income		$	5,641			$	5,413

⁽¹⁾ Comprised of operating lease rental income.

Disclosure of financial assets

The following table summarizes the financial assets included in our Consolidated Statements of Financial Position and the asset classifications applicable to these assets:

Cash, cash equivalents and short-term securities	FVTPL
Debt securities	FVTPL and AFS
Equity securities	FVTPL and AFS
Mortgages and loans	Loans and receivables
Other invested assets	FVTPL and AFS
Policy loans	Loans and receivables

Cash, cash equivalents and short-term securities presented in our Consolidated Statements of Financial Position and Net cash, cash equivalents and short-term securities presented in our Consolidated Statements of Cash Flows consist of the following:

As at December 31,	2018				2017
Cash		$	2,089			$	1,504
Cash equivalents		5,209				4,592
Short-term securities		2,208				2,794
Cash, cash equivalents and short-term securities		9,506				8,890
Less: Bank overdraft, recorded in Other liabilities		104				140
Net cash, cash equivalents and short-term securities		$	9,402			$	8,750

The carrying values and fair values of our financial assets are shown in the following table:

As at		December 31, 2018								December 31, 2017
		Carrying value				Fair value				Carrying value				Fair value
Assets
Cash, cash equivalents and short-term securities		$	9,506			$	9,506			$	8,890			$	8,890
Debt securities – fair value through profit or loss		61,402				61,402				59,967				59,967
Debt securities – available-for-sale		13,041				13,041				12,652				12,652
Equity securities – fair value through profit or loss		4,014				4,014				5,078				5,078
Equity securities – available-for-sale		620				620				942				942
Mortgages and loans		46,822				48,434				42,805				45,406
Derivative assets		1,112				1,112				1,478				1,478
Other invested assets – fair value through profit or loss(1)		2,701				2,701				2,211				2,211
Other invested assets – available-for-sale(1)		621				621				562				562
Policy loans		3,222				3,222				3,106				3,106
Total financial assets(2)		$	143,061			$	144,673			$	137,691			$	140,292

⁽¹⁾ Other invested assets (FVTPL and AFS) include our investments in segregated funds, mutual funds, and limited partnerships.

⁽²⁾ Invested assets on our Consolidated Statements of Financial Position of $151,726 ($146,139 as at December 31, 2017) includes Total financial assets in this table, Investment properties of $7,157 ($7,067 as at December 31, 2017), and Other invested assets – non-financial assets of $1,508 ($1,381 as at December 31, 2017).

The following table provides a reconciliation of the beginning and ending balances for assets that are categorized in Level 3:

For the year ended	Debt securities – fair value through profit or loss				Debt securities – available-for-sale				Equity securities – fair value through profit or loss				Equity securities – available-for-sale				Other invested assets				Investment properties				Total invested assets measured at fair value				Investments for account of segregated fund holders				Total assets measured at fair value
December 31, 2018
Beginning balance		$	417			$	136			$	167			$	38			$	1,721			$	7,067			$	9,546			$	1,154			$	10,700
Included in net income(1)(3)(5)		(4		)		—				9				—				69				441				515				29				544
Included in OCI(3)		—				(5		)		—				(8		)		(9		)		—				(22		)		—				(22		)
Purchases		164				140				19				4				644				621				1,592				430				2,022
Sales		(49		)		(6		)		—				(1		)		(227		)		(1,113		)		(1,396		)		(31		)		(1,427		)
Settlements		(21		)		(4		)		—				(1		)		—				—				(26		)		(1		)		(27		)
Transfers into Level 3(2)		12				1				—				1				—				—				14				4				18
Transfers (out) of Level 3(2)		(159		)		(221		)		—				—				—				—				(380		)		(5		)		(385		)
Foreign currency translation(4)		13				2				7				3				43				141				209				16				225
Ending balance		$	373			$	43			$	202			$	36			$	2,241			$	7,157			$	10,052			$	1,596			$	11,648
Gains (losses) included in earnings relating to instruments still held at the reporting date(1)		$	5			$	—			$	9			$	—			$	69			$	331			$	414			$	27			$	441
December 31, 2017
Beginning balance		$	442			$	191			$	144			$	7			$	1,544			$	6,592			$	8,920			$	865			$	9,785
Included in net income(1)(3)(5)		(3		)		(1		)		7				—				(59		)		158				102				60				162
Included in OCI(3)		—				—				—				—				18				—				18				—				18
Purchases		180				215				34				32				505				448				1,414				302				1,716
Sales		(41		)		(2		)		(7		)		—				(318		)		(277		)		(645		)		(77		)		(722		)
Settlements		(66		)		(5		)		(7		)		—				—				—				(78		)		(1		)		(79		)
Transfers into Level 3(2)(6)		204				—				—				—				49				259				512				—				512
Transfers (out) of Level 3(2)		(284		)		(262		)		—				—				—				—				(546		)		—				(546		)
Foreign currency translation(4)		(15		)		—				(4		)		(1		)		(18		)		(113		)		(151		)		5				(146		)
Ending balance		$	417			$	136			$	167			$	38			$	1,721			$	7,067			$	9,546			$	1,154			$	10,700
Gains (losses) included in earnings relating to instruments still held at the reporting date(1)		$	—			$	—			$	8			$	—			$	(59	)		$	147			$	96			$	27			$	123

⁽¹⁾ Included in Net investment income (loss) for Total invested assets measured at fair value in our Consolidated Statements of Operations.

⁽²⁾ Transfers into Level 3 occur when the inputs used to price the assets and liabilities lack observable market data, and as a result, no longer meet the Level 1 or 2 definitions at the reporting date. Transfers out of Level 3 occur when the pricing inputs become more transparent and satisfy the Level 1 or 2 criteria and are primarily the result of observable market data being available at the reporting date, thus removing the requirement to rely on inputs that lack observability.

⁽³⁾ Total gains and losses in net income (loss) and OCI are calculated assuming transfers into or out of Level 3 occur at the beginning of the period. For an asset or liability that transfers into Level 3 during the reporting period, the entire change in fair value for the period is included in the table above. For transfers out of Level 3 during the reporting period, the change in fair value for the period is excluded from the table above.

⁽⁴⁾ Foreign currency translation relates to the foreign exchange impact of translating Level 3 assets and liabilities of foreign subsidiaries from their functional currencies to Canadian dollars.

⁽⁵⁾ Investment properties included in net income is comprised of fair value changes on investment properties of $529 ($211 in 2017) net of amortization of leasing commissions and tenant inducements of $88 ($53 in 2017).

⁽⁶⁾ Transfers into Level 3 in Investment properties includes the reclassification of our former head office location in 2017, previously classified as owner-occupied with a fair value of $259 at the time of transfer from Other assets to Investment properties. The reclassification recognized a revaluation surplus of $172, which was recorded as an increase of $139 of accumulated other comprehensive income, net of taxes of $33.

The carrying value of debt securities by geographic location is shown in the following table. The geographic location is based on the country of the creditor's parent.

As at December 31,	2018												2017
	Fair value through profit or loss				Available-for- sale				Total debt securities				Fair value through profit or loss				Available-for- sale				Total debt securities
Canada		$	25,091			$	4,217			$	29,308			$	24,132			$	4,114			$	28,246
United States		21,329				5,917				27,246				20,758				5,719				26,477
United Kingdom		5,092				565				5,657				5,319				590				5,909
Other		9,890				2,342				12,232				9,758				2,229				11,987
Balance		$	61,402			$	13,041			$	74,443			$	59,967			$	12,652			$	72,619

The carrying value of debt securities by issuer and industry sector is shown in the following table:

As at December 31,	2018												2017
	Fair value through profit or loss				Available-for-sale				Total debt securities				Fair value through profit or loss				Available-for-sale				Total debt securities
Debt securities issued or guaranteed by:
Canadian federal government		$	3,830			$	1,746			$	5,576			$	3,366			$	1,832			$	5,198
Canadian provincial and municipal government		11,866				1,199				13,065				12,158				1,138				13,296
U.S. government and agency		1,380				1,527				2,907				1,231				818				2,049
Other foreign government		4,929				717				5,646				5,361				752				6,113
Total government issued or guaranteed debt securities		22,005				5,189				27,194				22,116				4,540				26,656
Corporate debt securities by industry sector(1):
Financials		8,390				1,470				9,860				7,856				1,705				9,561
Utilities		6,353				528				6,881				6,756				550				7,306
Industrials		4,053				590				4,643				4,090				707				4,797
Energy		3,628				340				3,968				3,657				455				4,112
Communication services(2)		2,826				481				3,307				2,826				545				3,371
Real estate		2,640				376				3,016				2,213				366				2,579
Health care		1,734				299				2,033				1,256				323				1,579
Consumer staples		1,625				257				1,882				1,920				351				2,271
Consumer discretionary(2)		1,372				209				1,581				1,329				363				1,692
Materials		1,225				256				1,481				1,211				262				1,473
Information technology(2)		1,024				207				1,231				1,056				267				1,323
Total corporate debt securities		34,870				5,013				39,883				34,170				5,894				40,064
Asset-backed securities		4,527				2,839				7,366				3,681				2,218				5,899
Total debt securities		$	61,402			$	13,041			$	74,443			$	59,967			$	12,652			$	72,619

(1) Balances in 2017 have been changed to conform with current year presentation.

(2) Our grouping of debt securities by sector is based on the Global Industry Classification Standard and S&P Dow Jones Indices. During 2018, certain

Consumer discretionary and Information technology debt securities were moved to the Communication services sector.

The contractual maturities of debt securities are shown in the following table. Actual maturities could differ from contractual maturities because of the borrower's right to call or extend or right to prepay obligations, with or without prepayment penalties.

As at December 31,	2018												2017
	Fair value through profit or loss				Available-for- sale				Total debt securities				Fair value through profit or loss				Available-for- sale				Total debt securities
Due in 1 year or less		$	2,189			$	1,175			$	3,364			$	1,432			$	1,053			$	2,485
Due in years 2-5		9,307				4,865				14,172				7,903				3,465				11,368
Due in years 6-10		10,080				2,580				12,660				10,148				3,177				13,325
Due after 10 years		39,826				4,421				44,247				40,484				4,957				45,441
Total debt securities		$	61,402			$	13,041			$	74,443			$	59,967			$	12,652			$	72,619

The carrying value of mortgages by scheduled maturity, before allowances for losses, is as follows:

As at December 31,	2018				2017
Due in 1 year or less		$	968			$	931
Due in years 2-5		5,118				4,829
Due in years 6-10		7,351				6,963
Due after 10 years		3,021				2,792
Total mortgages		$	16,458			$	15,515

The carrying value of loans by scheduled maturity, before allowances for losses, is as follows:

As at December 31,	2018				2017
Due in 1 year or less		$	1,425			$	1,806
Due in years 2-5		6,968				6,350
Due in years 6-10		5,183				4,968
Due after 10 years		16,863				14,216
Total loans		$	30,439			$	27,340

The carrying value of mortgages and loans by geographic location and type is shown in the following tables. The geographic location for mortgages is based on location of property, while for corporate loans it is based on the country of the creditor's parent.

As at December 31, 2018	Canada				United States					United Kingdom				Other				Total
Mortgages
Retail		$	1,921			$	2,281			$	—			$	—			$	4,202
Office		1,811				2,417				—				—				4,228
Multi-family residential		3,455				1,920				—				—				5,375
Industrial and land		752				1,154				—				—				1,906
Other		618				104				—				—				722
Total mortgages(1)		$	8,557			$	7,876			$	—			$	—			$	16,433
Loans		$	13,238			$	11,458			$	2,547			$	3,146			$	30,389
Total mortgages and loans		$	21,795			$	19,334			$	2,547			$	3,146			$	46,822

⁽¹⁾ $3,537 of mortgages in Canada are insured by the CMHC.

As at December 31, 2017	Canada				United States					United Kingdom				Other				Total
Mortgages
Retail		$	2,027			$	2,264			$	—			$	—			$	4,291
Office		1,898				2,363				—				—				4,261
Multi-family residential		3,214				1,368				—				—				4,582
Industrial and land		670				990				—				—				1,660
Other		581				118				—				—				699
Total mortgages(1)		$	8,390			$	7,103			$	—			$	—			$	15,493
Loans		$	13,265			$	9,542			$	1,678			$	2,827			$	27,312
Total mortgages and loans		$	21,655			$	16,645			$	1,678			$	2,827			$	42,805

⁽¹⁾ $3,171 of mortgages in Canada are insured by the CMHC.

Schedule of fair values of derivative assets and liabilities by type of hedge

The following table presents the fair values of derivative assets and liabilities categorized by type of hedge for accounting purposes and derivative investments:

As at December 31,	2018												2017
						Fair value												Fair value
	Total notional amount					Assets			Liabilities				Total notional amount					Assets			Liabilities
Derivative investments(1)		$	58,268			$	1,101			$	(2,134	)		$	53,299			$	1,439			$	(1,575	)
Fair value hedges		779				—				(153		)		690				2				(181		)
Cash flow hedges		151				11				(8		)		132				37				—
Total derivatives		$	59,198			$	1,112			$	(2,295	)		$	54,121			$	1,478			$	(1,756	)

⁽¹⁾ Derivative investments are derivatives that have not been designated as hedges for accounting purposes.

The fair values of derivative financial instruments by major class of derivatives are as follows:

As at December 31,		2018								2017
		Fair value								Fair value
		Assets			Liabilities					Assets				Liabilities
Interest rate contracts		$	922			$	(440	)		$	1,188			$	(518	)
Foreign exchange contracts		130				(1,820		)		177				(1,232		)
Other contracts		60				(35		)		113				(6		)
Total derivatives		$	1,112			$	(2,295	)		$	1,478			$	(1,756	)

Schedule of hedge ineffectiveness

Hedge ineffectiveness recognized in Interest and other investment income consists of the following:

For the years ended December 31,		2018				2017
Fair value hedging ineffectiveness:
Gains (losses) on the hedged items attributable to the hedged risk		$	(41	)		$	(22	)
Gains (losses) on the hedging derivatives		40				19
Net ineffectiveness on fair value hedges		$	(1	)		$	(3	)

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