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Share-based payments (Tables) | 12 Months Ended
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Dec. 31, 2020
Share-based Payment Arrangements [Abstract] |
Explanation of effect of share-based payments on entity's profit or loss | The following share-based payment amounts are included in the income statements as operating costs.
FOR THE YEAR ENDED DECEMBER 31 | 2020 | 2019
ESP | (31) |  | (29) |
RSUs/PSUs | (51) |  | (54) |
Other (1) | (9) |  | (10) |
Total share-based payments | (91) |  | (93) |
(1) Includes DSP, DSUs and stock options.
Disclosure of number and weighted average exercise prices of share options | The following table summarizes the status of unvested employer contributions at December 31, 2020 and 2019.
NUMBER OF ESP SHARES | 2020 | 2019
Unvested contributions, January 1 | 1,124,198 |  | 1,120,426 |
Contributions(1) | 648,812 |  | 623,705 |
Dividends credited | 62,171 |  | 57,083 |
Vested | (581,119) |  | (523,359) |
Forfeited | (107,082) |  | (153,657) |
Unvested contributions, December 31 | 1,146,980 |  | 1,124,198 |
(1)The weighted average fair value of the shares contributed was $57 in 2020 and $60 in 2019. The following table summarizes BCE’s outstanding stock options at December 31, 2020 and 2019.
|  | 2020 | 2019
| NOTE | NUMBER OF OPTIONS | WEIGHTED AVERAGE EXERCISE PRICE ($) | NUMBER OF OPTIONS | WEIGHTED AVERAGE EXERCISE PRICE ($)
Outstanding, January 1 |  | 12,825,541 |  | 57 |  | 14,072,332 |  | 56 |
Granted |  | 3,420,407 |  | 65 |  | 3,357,303 |  | 58 |
Exercised(1) | 29 | (506,828) |  | 52 |  | (4,459,559) |  | 54 |
Forfeited or expired |  | (88,886) |  | 61 |  | (144,535) |  | 58 |
Outstanding, December 31 |  | 15,650,234 |  | 59 |  | 12,825,541 |  | 57 |
Exercisable, December 31 |  | 5,186,600 |  | 58 |  | 2,786,043 |  | 56 |
(1)The weighted average market share price for options exercised was $63 in 2020 and $62 in 2019.
Disclosure of number and weighted average exercise prices of other equity instruments | The following table summarizes outstanding RSUs/PSUs at December 31, 2020 and 2019.
NUMBER OF RSUs/PSUs | 2020 | 2019
Outstanding, January 1 | 2,915,118 |  | 2,812,697 |
Granted(1) | 866,127 |  | 975,348 |
Dividends credited | 165,435 |  | 149,648 |
Settled | (935,117) |  | (932,133) |
Forfeited | (38,170) |  | (90,442) |
Outstanding, December 31 | 2,973,393 |  | 2,915,118 |
Vested, December 31(2) | 1,065,454 |  | 904,266 |
(1)The weighted average fair value of the RSUs/PSUs granted was $63 in 2020 and $58 in 2019. (2)The RSUs/PSUs vested on December 31, 2020 were fully settled in February 2021 with BCE common shares and/or DSUs. The following table summarizes the status of outstanding DSUs at December 31, 2020 and 2019.
NUMBER OF DSUs | 2020 | 2019
Outstanding, January 1 | 4,623,099 |  | 4,391,997 |
Issued(1) | 77,042 |  | 84,588 |
Settlement of RSUs/PSUs | 90,435 |  | 146,960 |
Dividends credited | 255,960 |  | 236,079 |
Settled | (815,864) |  | (236,525) |
Outstanding, December 31 | 4,230,672 |  | 4,623,099 |
(1)The weighted average fair value of the DSUs issued was $61 in 2020 and $59 in 2019.
Disclosure of range of exercise prices of outstanding share options | The following table provides additional information about BCE’s stock option plans at December 31, 2020 and 2019.
| STOCK OPTIONS OUTSTANDING
| 2020 | 2019
RANGE OF EXERCISE PRICES | NUMBER | WEIGHTED AVERAGE REMAINING LIFE (YEARS) | WEIGHTED AVERAGE EXERCISE PRICE ($) | NUMBER | WEIGHTED AVERAGE REMAINING LIFE (YEARS) | WEIGHTED AVERAGE EXERCISE PRICE ($)
$40-$49 | 187,744 |  | — | ¹ | 48 |  | 449,216 |  | 1 |  | 47 |
$50-$59 | 11,998,200 |  | 5 |  | 58 |  | 12,271,003 |  | 6 |  | 58 |
$60 & above | 3,464,290 |  | 9 |  | 65 |  | 105,322 |  | 4 |  | 61 |
| 15,650,234 |  | 7 |  | 59 |  | 12,825,541 |  | 5 |  | 57 |
(1) Stock options outstanding expire in February 2021.
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period | The following table shows the principal assumptions used in the valuation.
| 2020 | 2019
Weighted average fair value per option granted | $1.55 | $2.34
Weighted average share price | $63 | $58
Weighted average exercise price | $65 | $58
Expected dividend growth | 5 | % | 5 | %
Expected volatility | 12 | % | 14 | %
Risk-free interest rate | 1 | % | 2 | %
Expected life (years) | 4 | 4

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- Definition The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2020-01-01 -Paragraph 47 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2020-en-r&anchor=para_47_a&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 2 -IssueDate 2020-01-01 -Paragraph 45 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2020-en-r&anchor=para_45&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2020-01-01 -Paragraph 45 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2020-en-r&anchor=para_45_b&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The disclosure of the range of exercise prices for outstanding share options. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2020-01-01 -Paragraph 45 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2020-en-r&anchor=para_45_d&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The explanation that enables users of financial statements to understand the effect of share-based payment transactions on the entity's profit (loss). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2020-01-01 -Paragraph 50 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2020-en-r&anchor=para_50&doctype=Standard -URIDate 2020-01-01 + Details
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