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PENSIONS AND OTHER POST RETIREMENT BENEFITS (Tables) | 12 Months Ended
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Dec. 31, 2019
PENSIONS AND OTHER POST RETIREMENT BENEFITS |
Schedule of defined benefit obligations and funded status |
|  | Pension Benefits |  | Other Post-Retirement Benefits |  |
($ millions) |  | 2019 |  | 2018 |  | 2019 |  | 2018 |  |
Change in benefit obligation |  |  |  |  |  |  |  |  |  |
| Benefit obligation at beginning of year |  | 6 730 |  | 6 717 |  | 557 |  | 597 |  |
| Obligations acquired through acquisition (note 32) |  | — |  | 185 |  | — |  | 8 |  |
| Current service costs |  | 220 |  | 235 |  | 13 |  | 13 |  |
| Plan participants' contributions |  | 16 |  | 15 |  | — |  | — |  |
| Benefits paid |  | (293 | ) | (296 | ) | (24 | ) | (23 | ) |
| Interest costs |  | 255 |  | 236 |  | 22 |  | 21 |  |
| Foreign exchange |  | (13 | ) | 14 |  | (1 | ) | 1 |  |
| Settlements |  | 5 |  | 5 |  | — |  | — |  |
| Actuarial remeasurement: |  |  |  |  |  |  |  |  |  |
|  | Experience gain arising on plan liabilities |  | (11 | ) | (26 | ) | (2 | ) | (18 | ) |
|  | Actuarial gain arising from changes in demographic assumptions |  | — |  | (1 | ) | — |  | — |  |
|  | Actuarial loss (gain) arising from changes in financial assumptions |  | 799 |  | (354 | ) | 66 |  | (42 | ) |
Benefit obligation at end of year |  | 7 708 |  | 6 730 |  | 631 |  | 557 |  |
Change in plan assets |  |  |  |  |  |  |  |  |  |
| Fair value of plan assets at beginning of year |  | 5 795 |  | 5 799 |  | — |  | — |  |
| Assets acquired through acquisition (note 32) |  | — |  | 153 |  | — |  | — |  |
| Employer contributions |  | 157 |  | 182 |  | — |  | — |  |
| Plan participants' contributions |  | 16 |  | 15 |  | — |  | — |  |
| Benefits paid |  | (269 | ) | (273 | ) | — |  | — |  |
| Foreign exchange |  | (8 | ) | 14 |  | — |  | — |  |
| Settlements |  | 5 |  | 5 |  | — |  | — |  |
| Administrative costs |  | (2 | ) | (2 | ) | — |  | — |  |
| Income on plan assets |  | 218 |  | 201 |  | — |  | — |  |
| Actuarial remeasurement: |  |  |  |  |  |  |  |  |  |
|  | Return on plan assets greater than (less than) discount rate |  | 781 |  | (299 | ) | — |  | — |  |
Fair value of plan assets at end of year |  | 6 693 |  | 5 795 |  | — |  | — |  |
Net unfunded obligation |  | 1 015 |  | 935 |  | 631 |  | 557 |  |
Schedule of defined benefit plan expenses |
|  | Pension Benefits |  | Other Post-Retirement Benefits |
($ millions) |  | 2019 |  | 2018 |  | 2019 |  | 2018 |
Analysis of amount charged to earnings: |  |  |  |  |  |  |  |  |
| Current service costs |  | 220 |  | 235 |  | 13 |  | 13 |
| Interest costs |  | 37 |  | 35 |  | 22 |  | 21 |
Defined benefit plans expense |  | 257 |  | 270 |  | 35 |  | 34 |
Defined contribution plans expense |  | 82 |  | 77 |  | — |  | — |
Total benefit plans expense charged to earnings |  | 339 |  | 347 |  | 35 |  | 34 |
Components of defined benefit costs recognized in Other Comprehensive Income:
|  | Pension Benefits |  | Other Post-Retirement Benefits |  |
($ millions) |  | 2019 |  | 2018 |  | 2019 |  | 2018 |  |
Return on plan assets (excluding amounts included in net interest expense) |  | (781 | ) | 299 |  | — |  | — |  |
Experience gain arising on plan liabilities |  | (11 | ) | (26 | ) | (2 | ) | (18 | ) |
Actuarial loss (gain) arising from changes in financial assumptions |  | 799 |  | (354 | ) | 66 |  | (42 | ) |
Actuarial gain arising from changes in demographic assumptions |  | — |  | (1 | ) | — |  | — |  |
Actuarial loss (gain) recognized in other comprehensive income |  | 7 |  | (82 | ) | 64 |  | (60 | ) |
Schedule of weighted average actuarial assumptions |
|  | Pension Benefits |  | Other Post-Retirement Benefits |
(%) |  | December 31 2019 |  | December 31 2018 |  | December 31 2019 |  | December 31 2018 |
Discount rate |  | 3.10 |  | 3.80 |  | 3.10 |  | 3.90 |
Rate of compensation increase |  | 3.00 |  | 3.00 |  | 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 |  | (25 | ) | 31 |
| Effect on the benefit obligations |  | (988 | ) | 1 271 |
|  | Other Post-Retirement Benefits |  |
($ millions) |  | Increase |  | Decrease |  |
1% change in discount rate |  |  |  |  |  |
| Effect on the benefit obligations |  | (74 | ) | 91 |  |
1% change in health care cost |  |  |  |  |  |
| Effect on the aggregate service and interest costs |  | 1 |  | (1 | ) |
| Effect on the benefit obligations |  | 30 |  | (26 | ) |
Schedule of weighted average pension plan asset allocations based on market value |
(%) |  | 2019 |  | 2018 |
Equities, comprised of: |  |  |  |  |
| – Canada |  | 12 |  | 13 |
| – United States |  | 19 |  | 17 |
| – Foreign |  | 19 |  | 18 |
|  | 50 |  | 48 |
Fixed income, comprised of: |  |  |  |  |
| – Canada |  | 41 |  | 43 |
Real estate, comprised of: |  |  |  |  |
| – Canada |  | 9 |  | 9 |
Total |  | 100 |  | 100 |

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