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Goodwill and Intangible Assets (Tables) | 12 Months Ended
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Dec. 31, 2018
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Summary of Carrying Amounts of Goodwill and Intangible Assets | (a) Carrying amounts of goodwill and intangible assets
As at December 31, 2018 |  | Balance, January 1, 2018 |  |  | Additions/ disposals(3) |  |  | Amortization expense |  |  | Effect of changes in foreign exchange rates |  |  | Balance, December 31, 2018 |
Goodwill |  | $ | 5,713 |  |  | $ | (65 | ) |  | $ | n/a |  |  | $ | 216 |  |  | $ | 5,864 |
Indefinite life intangible assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Brand |  |  | 753 |  |  |  | – |  |  |  | n/a |  |  |  | 66 |  |  |  | 819 |
Fund management contracts and other(1) |  |  | 755 |  |  |  | 3 |  |  |  | n/a |  |  |  | 40 |  |  |  | 798 |
|  |  | 1,508 |  |  |  | 3 |  |  |  | n/a |  |  |  | 106 |  |  |  | 1,617 |
Finite life intangible assets(2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Distribution networks |  |  | 989 |  |  |  | (133 | ) |  |  | 48 |  |  |  | 60 |  |  |  | 868 |
Customer relationships |  |  | 899 |  |  |  | – |  |  |  | 55 |  |  |  | 16 |  |  |  | 860 |
Software |  |  | 661 |  |  |  | 275 |  |  |  | 147 |  |  |  | 32 |  |  |  | 821 |
Other |  |  | 70 |  |  |  | – |  |  |  | 5 |  |  |  | 2 |  |  |  | 67 |
|  |  | 2,619 |  |  |  | 142 |  |  |  | 255 |  |  |  | 110 |  |  |  | 2,616 |
Total intangible assets |  |  | 4,127 |  |  |  | 145 |  |  |  | 255 |  |  |  | 216 |  |  |  | 4,233 |
Total goodwill and intangible assets |  | $ | 9,840 |  |  | $ | 80 |  |  | $ | 255 |  |  | $ | 432 |  |  | $ | 10,097 |
As at December 31, 2017 |  | Balance, January 1, 2017 |  |  | Additions/ disposals |  |  | Amortization expense |  |  | Effect of changes in foreign exchange rates |  |  | Balance, December 31, 2017 |
Goodwill |  | $ | 5,884 |  |  | $ | – |  |  | $ | n/a |  |  | $ | (171 | ) |  | $ | 5,713 |
Indefinite life intangible assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Brand |  |  | 805 |  |  |  | – |  |  |  | n/a |  |  |  | (52 | ) |  |  | 753 |
Fund management contracts and other(1) |  |  | 785 |  |  |  | – |  |  |  | n/a |  |  |  | (30 | ) |  |  | 755 |
|  |  | 1,590 |  |  |  | – |  |  |  | n/a |  |  |  | (82 | ) |  |  | 1,508 |
Finite life intangible assets(2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Distribution networks |  |  | 1,093 |  |  |  | – |  |  |  | 47 |  |  |  | (57 | ) |  |  | 989 |
Customer relationships |  |  | 969 |  |  |  | – |  |  |  | 56 |  |  |  | (14 | ) |  |  | 899 |
Software |  |  | 494 |  |  |  | 303 |  |  |  | 121 |  |  |  | (15 | ) |  |  | 661 |
Other |  |  | 77 |  |  |  | – |  |  |  | 5 |  |  |  | (2 | ) |  |  | 70 |
|  |  | 2,633 |  |  |  | 303 |  |  |  | 229 |  |  |  | (88 | ) |  |  | 2,619 |
Total intangible assets |  |  | 4,223 |  |  |  | 303 |  |  |  | 229 |  |  |  | (170 | ) |  |  | 4,127 |
Total goodwill and intangible assets |  | $ | 10,107 |  |  | $ | 303 |  |  | $ | 229 |  |  | $ | (341 | ) |  | $ | 9,840 |
(1) | For fund management contracts, the significant CGUs to which these were allocated and their associated carrying values were U.S. WAM with $400 (2017 – $367) and Canada WAM with $273 (2017 – $273).
(2) | Gross carrying amount of finite life intangible assets was $1,331 for distribution networks, $1,145 for customer relationships, $2,110 for software and $133 for other (2017 – $1,294, $1,128, $1,841 and $126, respectively).
(3) | In 2018, disposals include $65 of goodwill and $96 of distribution networks from the sale of the U.S. broker-dealer business, and impairments of distribution networks for discontinued products of $27 in U.S. segment and $13 in Asia segment.
Summary of Impairment Testing of Goodwill | The following tables present the carrying value of goodwill by CGU or group of CGUs.
As at December 31, 2018 CGU or group of CGUs |  | Balance, January 1, 2018 |  |  | Additions/ disposals |  |  | Effect of changes in foreign exchange rates |  |  | Balance, December 31, 2018 |
Asia |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asia Insurance (excluding Japan) |  | $ | 154 |  |  | $ | – |  |  | $ | 11 |  |  | $ | 165 |
Japan Insurance |  |  | 391 |  |  |  | – |  |  |  | 44 |  |  |  | 435 |
Canada Insurance |  |  | 1,954 |  |  |  | – |  |  |  | 8 |  |  |  | 1,962 |
U.S. Insurance |  |  | 400 |  |  |  | (65 | ) |  |  | 32 |  |  |  | 367 |
Global Wealth and Asset Managment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asia WAM |  |  | 180 |  |  |  | – |  |  |  | 16 |  |  |  | 196 |
Canada WAM |  |  | 1,436 |  |  |  | – |  |  |  | – |  |  |  | 1,436 |
U.S. WAM |  |  | 1,198 |  |  |  | – |  |  |  | 105 |  |  |  | 1,303 |
Total |  | $ | 5,713 |  |  | $ | (65 | ) |  | $ | 216 |  |  | $ | 5,864 |
As at December 31, 2017 CGU or group of CGUs |  | Balance, January 1, 2017 |  |  | Additions/ disposals |  |  | Effect of changes in foreign exchange rates |  |  | Balance, December 31, 2017 |
Asia |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asia Insurance (excluding Japan) |  | $ | 160 |  |  | $ | – |  |  | $ | (6 | ) |  | $ | 154 |
Japan Insurance |  |  | 403 |  |  |  | – |  |  |  | (12 | ) |  |  | 391 |
Canada Insurance |  |  | 1,960 |  |  |  | – |  |  |  | (6 | ) |  |  | 1,954 |
U.S. Insurance |  |  | 428 |  |  |  | – |  |  |  | (28 | ) |  |  | 400 |
Global Wealth and Asset Managment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Asia WAM |  |  | 194 |  |  |  | – |  |  |  | (14 | ) |  |  | 180 |
Canada WAM |  |  | 1,436 |  |  |  | – |  |  |  | – |  |  |  | 1,436 |
U.S. WAM |  |  | 1,303 |  |  |  | – |  |  |  | (105 | ) |  |  | 1,198 |
Total |  | $ | 5,884 |  |  | $ | – |  |  | $ | (171 | ) |  | $ | 5,713 |

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- Definition The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2018-01-01 -Paragraph B67 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2018-03-01&anchor=para_B67_d&doctype=Appendix&seq=2 -URIDate 2018-03-16 + Details
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