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Share-based payments | 12 Months Ended
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Dec. 31, 2024
Share-based Payment Arrangements [Abstract] |
Share-based payments | Share-based payments The following share-based payment amounts are included in Operating costs in the income statements.
For the year ended December 31 | 2024 | 2023
RSUs and PSUs | (52) |  | (62) |
ESP and DSUs | (32) |  | (33) |
Total share-based payments | (84) |  | (95) |
Description of the plans ESP The ESP is designed to encourage employees of BCE and its participating subsidiaries to own shares of BCE. Employees can choose to have up to 12% of their eligible annual earnings withheld through regular payroll deductions for the purchase of BCE common shares. In some cases, the employer also contributes up to 2% of the employee’s eligible annual earnings to the plan. Dividends are credited to the participant’s account on each dividend payment date and are equivalent in value to the dividends paid on BCE common shares. Employer contributions to the ESP and related dividends are subject to employees holding their shares for a two-year vesting period. The trustee of the ESP buys BCE common shares for the participants on the open market, by private purchase or from treasury. BCE determines the method the trustee uses to buy the shares. At December 31, 2024, 4,360,087 common shares were authorized for issuance from treasury under the ESP. At December 31, 2024 and 2023, there were 1,239,411 and 1,077,613 unvested employer ESP contributions, respectively. RSUs/PSUs RSUs/PSUs are granted to executives and other eligible employees. Dividends in the form of additional RSUs/PSUs are credited to the participant’s account on each dividend payment date and are equivalent in value to the dividends paid on BCE common shares. Executives and other eligible employees are granted a specific number of RSUs/PSUs for a given performance period based mainly on their level and position. RSUs/PSUs vest fully after three years of continuous employment from the date of grant and if performance objectives are met for PSUs, as determined by the board of directors. The following table summarizes RSUs/PSUs outstanding at December 31, 2024 and 2023.
Number of RSUs/PSUs | 2024 | 2023
Outstanding, January 1 | 3,412,812 |  | 3,124,187 |
Granted(1) | 1,236,690 |  | 1,125,502 |
Dividends credited | 284,530 |  | 213,427 |
Settled | (1,296,656) |  | (957,402) |
Forfeited | (58,476) |  | (92,902) |
Outstanding, December 31 | 3,578,900 |  | 3,412,812 |
Vested, December 31(2) | 1,090,574 |  | 1,225,815 |
(1)The weighted average fair value of the RSUs/PSUs granted was $50 in 2024 and $61 in 2023. (2)The RSUs/PSUs vested on December 31, 2024 were fully settled in February 2025 with BCE common shares and/or DSUs. DSUs Eligible bonuses and RSUs may be paid in the form of DSUs when executives or other eligible employees elect or are required to participate in the plan. The value of a DSU at the issuance date is equal to the value of one BCE common share. For non-management directors, compensation is paid in DSUs until the minimum share ownership requirement is met; thereafter, at least 50% of their compensation is paid in DSUs. There are no vesting requirements relating to DSUs. Dividends in the form of additional DSUs are credited to the participant’s account on each dividend payment date and are equivalent in value to the dividends paid on BCE common shares. DSUs are settled when the holder leaves the company. At December 31, 2024 and 2023, there were 3,560,305 and 3,573,182 DSUs outstanding, respectively. Stock options Under BCE’s long-term incentive plans, BCE may grant options to executives to buy BCE common shares. The subscription price of a grant is based on the higher of: •the volume-weighted average of the trading price on the trading day immediately prior to the effective date of the grant •the volume-weighted average of the trading price for the last five consecutive trading days ending on the trading day immediately prior to the effective date of the grant At December 31, 2024, in addition to the stock options outstanding, 5,434,793 common shares were authorized for issuance under these plans. Options vest fully after three years of continuous employment from the date of grant. All options become exercisable when they vest and can be exercised for a period of seven years from the date of grant for options granted prior to 2019 and ten years from the date of grant for options granted since 2019. The following table summarizes stock options outstanding at December 31, 2024 and 2023.
|  | 2024 | 2023
| Note | Number of options | Weighted average exercise price ($) | Number of options | Weighted average exercise price ($)
Outstanding, January 1 |  | 7,484,561 |  | 61 |  | 7,802,108 |  | 61 |
Exercised(1) | 30 | — |  | n.a. | (306,139) |  | 60 |
Forfeited or expired |  | (938,742) |  | 59 |  | (11,408) |  | 63 |
Outstanding and exercisable, December 31 |  | 6,545,819 |  | 61 |  | 7,484,561 |  | 61 |
(1)There were no stock options exercised in 2024. The weighted average market share price for stock options exercised in 2023 was $63. The following table provides additional information about BCE’s stock option plans at December 31, 2024 and 2023.
| Stock options outstanding
| 2024 | 2023
Range of exercise prices | Number | Weighted average remaining life (years) | Weighted average exercise price ($) | Number | Weighted average remaining life (years) | Weighted average exercise price ($)
$50-$59 | 3,390,928 |  | 3 |  | 58 |  | 4,291,180 |  | 3 |  | 58 |
$60 & above | 3,154,891 |  | 5 |  | 65 |  | 3,193,381 |  | 6 |  | 65 |
| 6,545,819 |  | 4 |  | 61 |  | 7,484,561 |  | 4 |  | 61 |

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