v3.19.2

related party transactions (Tables) | 6 Months Ended
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Jun. 30, 2019
related party transactions |
Summary of transactions with key management personnel |
|  | Three months |  | Six months
Periods ended June 30 (millions) |  | 2019 |  | 2018 |  | 2019 |  | 2018
Short-term benefits |  | $ | 2 |  | $ | 3 |  | $ | 5 |  | $ | 6
Post-employment pension 1 and other benefits |  |  | 1 |  |  | 3 |  |  | 2 |  |  | 4
Share-based compensation 2 |  |  | 5 |  |  | 21 |  |  | 20 |  |  | 24
|  | $ | 8 |  | $ | 27 |  | $ | 27 |  | $ | 34
| (1) |  | Our Executive Leadership Team members are members of our Pension Plan for Management and Professional Employees of TELUS Corporation and certain other non-registered, non-contributory supplementary defined benefit pension plans.
| (2) |  | For the three-month and six-month periods ended June 30, 2019, share-based compensation expense is net of $NIL (2018 – $1) and $2 (2018 – $NIL) , respectively, of the effects of derivatives used to manage share-based compensation costs (Note 14(b)).
As disclosed in Note 14, we made initial awards of share-based compensation in 2018, including, as set out in the following table, to our key management personnel; awards in 2019 are expected to be made during the three-month period ending September 30, 2019. As most of these awards are cliff-vesting or graded-vesting and have multi-year requisite service periods, the related expense will be recognized rateably over a period of years and thus only a portion of the 2018 initial awards are included in the amounts in the table above.
|  | 2019 |  | 2018 |  |
|  | Number of |  |  |  |  |  |  |  | Number of |  |  |  |  |  |
Six-month periods ended June 30 |  | restricted |  | Notional |  | Grant-date |  | restricted |  | Notional |  | Grant-date
($ in millions) |  | share units |  | value 1 |  | fair value 1 |  | share units |  | value 1 |  | fair value 1
Awarded in period |  | — |  | $ | — |  | $ | — |  | 608,849 |  | $ | 28 |  | $ | 36
| (1) |  | Notional value is determined by multiplying the Common Share price at the time of award by the number of units awarded. The grant-date fair value differs from the notional value because the fair values of some awards have been determined using a Monte Carlo simulation (see Note 14(b)).
The liability amounts accrued for share-based compensation awards to key management personnel are as follows:
|  | June 30, |  | December 31,
As at (millions) |  | 2019 |  | 2018
Restricted share units |  | $ | 56 |  | $ | 41
Deferred share units 1 |  |  | 22 |  |  | 21
|  | $ | 78 |  | $ | 62
| (1) |  | Our Directors’ Deferred Share Unit Plan provides that, in addition to his or her annual equity grant of deferred share units, a director may elect to receive his or her annual retainer and meeting fees in deferred share units, Common Shares or cash. Deferred share units entitle directors to a specified number of, or a cash payment based on the value of, our Common Shares. Deferred share units are paid out when a director ceases to be a director, for any reason, at a time elected by the director in accordance with the Directors’ Deferred Share Unit Plan; during the three-month and six-month periods ended June 30, 2019, $3 (2018 – $6) and $3 (2018 – $6), respectively, was paid out.

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