XML 186 R77.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Related party transactions (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Related Party [Abstract] |
Summary of significant subsidiaries | The following table shows BCE’s significant subsidiaries at December 31, 2023. BCE has other subsidiaries which have not been included in the table as each represents less than 10% individually and less than 20% in aggregate of total consolidated revenues. All of these significant subsidiaries are incorporated in Canada and provide services to each other in the normal course of operations. The value of these transactions is eliminated on consolidation.
| OWNERSHIP PERCENTAGE
SUBSIDIARY | 2023 | 2022
Bell Canada | 100 | % | 100 | %
Bell Mobility Inc. | 100 | % | 100 | %
Bell Media Inc. | 100 | % | 100 | %
The following tables show summarized financial information for our subsidiary with significant non-controlling interest (NCI). Summarized statements of financial position
| CTV SPECIALTY(1) (2)
FOR THE YEAR ENDED DECEMBER 31 | 2023 | 2022
Current assets | 466 |  | 400 |
Non-current assets | 941 |  | 958 |
Total assets | 1,407 |  | 1,358 |
Current liabilities | 153 |  | 140 |
Non-current liabilities | 239 |  | 246 |
Total liabilities | 392 |  | 386 |
Total equity attributable to BCE shareholders | 707 |  | 678 |
NCI | 308 |  | 294 |
(1)At December 31, 2023 and 2022, the ownership interest held by NCI in CTV Specialty Television Inc. (CTV Specialty) was 29.9%. CTV Specialty was incorporated and operated in Canada as at such dates. (2)CTV Specialty's net assets at December 31, 2023 and 2022 include $7 million and $5 million, respectively, directly attributable to NCI.
Selected income and cash flow information
| CTV SPECIALTY(1)
FOR THE YEAR ENDED DECEMBER 31 | 2023 | 2022
Operating revenues | 969 |  | 986 |
Net earnings | 209 |  | 180 |
Net earnings attributable to NCI | 65 |  | 57 |
Total comprehensive income | 196 |  | 198 |
Total comprehensive income attributable to NCI | 61 |  | 63 |
Cash dividends paid to NCI | 47 |  | 39 |
(1)CTV Specialty's net earnings and total comprehensive income include $3 million and $4 million directly attributable to NCI for 2023 and 2022, respectively.
Compensation of key management personnel | The following table includes compensation of key management personnel for the years ended December 31, 2023 and 2022 included in our income statements. Key management personnel have the authority and responsibility for overseeing, planning, directing and controlling our business activities and consists of our Board of Directors and our Executive Leadership Team.
FOR THE YEAR ENDED DECEMBER 31 | 2023 | 2022
Wages, salaries, fees and related taxes and benefits | (28) |  | (28) |
Post-employment benefit plans and OPEBs cost | (3) |  | (4) |
Share-based compensation | (30) |  | (38) |
Key management personnel compensation expense | (61) |  | (70) |

X
- Definition Related Party [Abstract] + References No definition available. + Details
Name: | bce_RelatedPartyAbstract
Namespace Prefix: | bce_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of interests in subsidiaries. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph 2 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_2_b_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2023-01-01 -Paragraph 18 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2023-en-r&anchor=para_18&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration