XML 95 R66.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Pension and other PostRetirement Benefits (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
PENSIONS AND OTHER POST RETIREMENT BENEFITS |
Schedule of defined benefit obligations and funded status |
|  | Pension Benefits |  | Other Post-Retirement Benefits |  |
($ millions) |  | 2017 |  | 2016 |  | 2017 |  | 2016 |  |
Change in benefit obligation |  |  |  |  |  |  |  |  |  |
| Benefit obligation at beginning of year |  | 6 280 |  | 4 611 |  | 587 |  | 502 |  |
| Obligations acquired through acquisition of COS (note 7) |  | — |  | 1 352 |  | — |  | 73 |  |
| Current service costs |  | 193 |  | 189 |  | 14 |  | 13 |  |
| Plan participants' contributions |  | 14 |  | 14 |  | — |  | — |  |
| Benefits paid |  | (294 | ) | (272 | ) | (21 | ) | (21 | ) |
| Interest costs |  | 236 |  | 238 |  | 22 |  | 23 |  |
| Disposal (note 36) |  | (69 | ) | — |  | (9 | ) | — |  |
| Foreign exchange |  | (2 | ) | (46 | ) | (1 | ) | (1 | ) |
| Settlements |  | 7 |  | 8 |  | — |  | — |  |
| Actuarial remeasurement: |  |  |  |  |  |  |  |  |  |
|  | Experience loss (gain) arising on plan liabilities |  | 2 |  | 7 |  | (12 | ) | (5 | ) |
|  | Actuarial (gain) loss arising from changes in demographic assumptions |  | (4 | ) | 8 |  | (9 | ) | (1 | ) |
|  | Actuarial loss arising from changes in financial assumptions |  | 354 |  | 171 |  | 26 |  | 4 |  |
Benefit obligation at end of year |  | 6 717 |  | 6 280 |  | 597 |  | 587 |  |
Change in plan assets |  |  |  |  |  |  |  |  |  |
| Fair value of plan assets at beginning of year |  | 5 356 |  | 4 040 |  | — |  | — |  |
| Assets acquired through acquisition of COS (note 7) |  | — |  | 1 060 |  | — |  | — |  |
| Employer contributions |  | 160 |  | 165 |  | — |  | — |  |
| Plan participants' contributions |  | 14 |  | 14 |  | — |  | — |  |
| Benefits paid |  | (269 | ) | (249 | ) | — |  | — |  |
| Disposal (note 36) |  | (71 | ) | — |  | — |  | — |  |
| Foreign exchange |  | (3 | ) | (37 | ) | — |  | — |  |
| Settlements |  | 7 |  | 8 |  | — |  | — |  |
| Administrative costs |  | (2 | ) | (2 | ) | — |  | — |  |
| Income on plan assets |  | 200 |  | 202 |  | — |  | — |  |
| Actuarial remeasurement: |  |  |  |  |  |  |  |  |  |
|  | Return on plan assets greater than discount rate |  | 407 |  | 155 |  | — |  | — |  |
Fair value of plan assets at end of year |  | 5 799 |  | 5 356 |  | — |  | — |  |
Net unfunded obligation |  | 918 |  | 924 |  | 597 |  | 587 |  |
Schedule of defined benefit plan expenses |
|  | Pension Benefits |  | Other Post-Retirement Benefits |
($ millions) |  | 2017 |  | 2016 |  | 2017 |  | 2016 |
Analysis of amount charged to earnings: |  |  |  |  |  |  |  |  |
| Current service costs |  | 193 |  | 189 |  | 14 |  | 13 |
| Interest costs |  | 36 |  | 36 |  | 22 |  | 23 |
Defined benefit plans expense |  | 229 |  | 225 |  | 36 |  | 36 |
Defined contribution plans expense |  | 74 |  | 76 |  | — |  | — |
Total benefit plans expense charged to earnings |  | 303 |  | 301 |  | 36 |  | 36 |
Components of defined benefit costs recognized in Other Comprehensive Income:
|  | Pension Benefits |  | Other Post-Retirement Benefits |  |
($ millions) |  | 2017 |  | 2016 |  | 2017 |  | 2016 |  |
Return on plan assets (excluding amounts included in net interest expense) |  | (407 | ) | (155 | ) | — |  | — |  |
Experience loss (gain) arising on plan liabilities |  | 2 |  | 7 |  | (12 | ) | (5 | ) |
Actuarial loss arising from changes in financial assumptions |  | 354 |  | 171 |  | 26 |  | 4 |  |
Actuarial (gain) loss arising from changes in demographic assumptions |  | (4 | ) | 8 |  | (9 | ) | (1 | ) |
Actuarial (gain) loss recognized in other comprehensive income |  | (55 | ) | 31 |  | 5 |  | (2 | ) |
Schedule of weighted average actuarial assumptions |
|  | Pension Benefits |  | Other Post-Retirement Benefits |
(%) |  | Dec 31 2017 |  | Dec 31 2016 |  | Dec 31 2017 |  | Dec 31 2016 |
Discount rate |  | 3.40 |  | 3.90 |  | 3.40 |  | 3.80 |
Rate of compensation increase |  | 3.00 |  | 3.20 |  | 3.00 |  | 3.00 |
Schedule of changes in assumed assumptions |
|  | Pension Benefits |
($ millions) |  | Increase |  | Decrease |
1% change in discount rate |  |  |  |  |
| Effect on the aggregate service and interest costs |  | (19 | ) | 24 |
| Effect on the benefits obligations |  | (859 | ) | 1 107 |
|  | Other Post-Retirement Benefits |  |
($ millions) |  | Increase |  | Decrease |  |
1% change in discount rate |  |  |  |  |  |
| Effect on the benefits obligations |  | (72 | ) | 89 |  |
1% change in health care cost |  |  |  |  |  |
| Effect on the aggregate service and interest costs |  | 1 |  | (1 | ) |
| Effect on the benefits obligations |  | 30 |  | (25 | ) |
Schedule of weighted average pension plan asset allocations based on market value | The company's weighted average pension plan asset allocations, based on market values as at December 31, are as follows:
(%) |  | 2017 |  | 2016 |
Equities, comprised of: |  |  |  |  |
| – Canada |  | 18 |  | 19 |
| – United States |  | 19 |  | 23 |
| – Foreign |  | 19 |  | 17 |
|  | 56 |  | 59 |
Fixed income, comprised of: |  |  |  |  |
| – Canada |  | 39 |  | 39 |
Real estate, comprised of: |  |  |  |  |
| – Canada |  | 5 |  | 2 |
Total |  | 100 |  | 100 |

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfDefinedBenefitPlansAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2017-01-01 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_140_a&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2017-01-01 -Paragraph 145 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=para_145&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of defined benefit plan expenses. + References No definition available. + Details
Name: | su_DisclosureOfDefinedBenefitPlanExpensesTableTextBlock
Namespace Prefix: | su_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of weighted average actuarial assumptions. + References No definition available. + Details
Name: | su_DisclosureOfWeightedAverageActuarialAssumptionsTableTextBlock
Namespace Prefix: | su_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of weighted average pension plan asset allocations based on market value. + References No definition available. + Details
Name: | su_DisclosureOfWeightedAveragePensionPlanAssetAllocationsBasedOnMarketValueTableTextBlock
Namespace Prefix: | su_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration