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Other Long Term Liabilities (Tables)

12 Months Ended

Dec. 31, 2022


	December 31	December 31
($ millions)	2022	2021
Pensions and other post-retirement benefits (note 23)	564	1 207
Share-based compensation plans (note 26)	469	291
Partnership liability (note 27)⁽¹⁾	413	427
Deferred revenue	22	29
Libya Exploration and Production Sharing Agreement (EPSA) signature bonus⁽²⁾	80	74
Other	94	152
	1 642	2 180

(1)	The company paid $60 million in 2022 (2021 – $60 million) in distributions to the partners of the East Tank Farm Development, of which $51 million (2021 – $51 million) was allocated to interest expense and $9 million (2021 – $9 million) to the principal.

(2)

The company has a US$500 million obligation for a signature bonus relating to Petro-Canada’s ratification of six EPSAs in Libya. At December 31, 2022, the carrying amount of the Libya EPSAs’ signature bonus so was $85 million (December 31, 2021 – $78 million). The current portion is $5 million (December 31, 2021 – $4 million) and is recorded in Accounts Payable and Accrued Liabilities.