XML 187 R72.htm IDEA: XBRL DOCUMENT
v3.25.0.1

Financial and capital management (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Financial Instruments [Abstract] |
Fair value details of financial instruments measured at amortized cost | The following table provides the fair value details of other financial instruments measured at amortized cost in the statements of financial position.
|  |  |  |  | December 31, 2024 | December 31, 2023
| Classification | Fair value methodology | Note | Carrying value | Fair value | Carrying value | Fair value
Debt securities and other debt | Debt due within one year and long-term debt | Quoted market price of debt | 24, | 25 | 31,247 |  | 30,885 |  | 29,049 |  | 28,225 |
Disclosure of fair value measurement of assets | The following table provides the fair value details of financial instruments measured at fair value in the statements of financial position.
|  |  |  | Fair value
| Classification | Note | Carrying value of asset (liability) | Quoted prices in active markets for identical assets (level 1) | Observable market data (level 2)(1) | Non-observable market inputs (level 3)(2)
December 31, 2024 |  |  |  |  |  |
Publicly-traded and privately-held investments(3) | Other non-current assets | 21 | 877 |  | 35 |  | — |  | 842 |
Derivative financial instruments | Other current assets, trade payables and other liabilities, other non-current assets and liabilities |  | (368) |  | — |  | (368) |  | — |
Other | Other non-current assets |  | 225 |  | — |  | 225 |  | — |
December 31, 2023 |  |  |  |  |  |
Publicly-traded and privately-held investments(3) | Other non-current assets | 21 | 587 |  | 10 |  | — |  | 577 |
Derivative financial instruments | Other current assets, trade payables and other liabilities, other non-current assets and liabilities |  | (488) |  | — |  | (488) |  | — |
Other | Other non-current assets and liabilities |  | 147 |  | — |  | 216 |  | (69) |
(1)Observable market data such as equity prices, interest rates, swap rate curves and foreign currency exchange rates. (2)Non-observable market inputs such as discounted cash flows and revenue and earnings multiples. For certain privately-held investments, changes in our valuation assumptions may result in a significant change in the fair value of our level 3 financial instruments. (3)Unrealized gains and losses are recorded in Other comprehensive income (loss) in the statements of comprehensive income and are reclassified from Accumulated other comprehensive loss to the Deficit in the statements of financial position when realized.
Disclosure of fair value measurement of liabilities | The following table provides the fair value details of financial instruments measured at fair value in the statements of financial position.
|  |  |  | Fair value
| Classification | Note | Carrying value of asset (liability) | Quoted prices in active markets for identical assets (level 1) | Observable market data (level 2)(1) | Non-observable market inputs (level 3)(2)
December 31, 2024 |  |  |  |  |  |
Publicly-traded and privately-held investments(3) | Other non-current assets | 21 | 877 |  | 35 |  | — |  | 842 |
Derivative financial instruments | Other current assets, trade payables and other liabilities, other non-current assets and liabilities |  | (368) |  | — |  | (368) |  | — |
Other | Other non-current assets |  | 225 |  | — |  | 225 |  | — |
December 31, 2023 |  |  |  |  |  |
Publicly-traded and privately-held investments(3) | Other non-current assets | 21 | 587 |  | 10 |  | — |  | 577 |
Derivative financial instruments | Other current assets, trade payables and other liabilities, other non-current assets and liabilities |  | (488) |  | — |  | (488) |  | — |
Other | Other non-current assets and liabilities |  | 147 |  | — |  | 216 |  | (69) |
(1)Observable market data such as equity prices, interest rates, swap rate curves and foreign currency exchange rates. (2)Non-observable market inputs such as discounted cash flows and revenue and earnings multiples. For certain privately-held investments, changes in our valuation assumptions may result in a significant change in the fair value of our level 3 financial instruments. (3)Unrealized gains and losses are recorded in Other comprehensive income (loss) in the statements of comprehensive income and are reclassified from Accumulated other comprehensive loss to the Deficit in the statements of financial position when realized.
Change in allowance for doubtful accounts | The following table provides the change in allowance for doubtful accounts for trade receivables.
| Note |  | 2024 | 2023 |  |
Balance, January 1 |  |  | (118) |  | (129) |  |  |
Additions |  |  | (169) |  | (126) |  |  |
Usage and reversals |  |  | 167 |  | 137 |  |  |
Balance, December 31 | 12 |  |  | (120) |  | (118) |  |  |
The following table provides the change in allowance for doubtful accounts for contract assets.
|  | Note |  | 2024 | 2023
Balance, January 1 |  |  | (18) |  | (19) |
Additions |  |  | (20) |  | (40) |
Usage and reversals |  |  | 20 |  | 41 |
Balance, December 31 |  |  | (18) |  | (18) |
Current |  |  | (6) |  | (6) |
Non-current |  |  | (12) |  | (12) |
Balance, December 31 | 14 |  | (18) |  | (18) |
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments | The following table provides further details on trade receivables, net of allowance for doubtful accounts.
At December 31 | 2024 | 2023
Trade receivables not past due | 3,346 |  | 3,158 |
Trade receivables past due |  |
| Under 60 days | 484 |  | 421 |
| 60 to 120 days | 240 |  | 209 |
| Over 120 days | 115 |  | 53 |
Trade receivables, net of allowance for doubtful accounts | 4,185 |  | 3,841 |
Maturity analysis for recognized financial liabilities | The following table is a maturity analysis for recognized financial liabilities at December 31, 2024 for each of the next five years and thereafter.
At December 31, 2024 | Note | 2025 | 2026 | 2027 | 2028 | 2029 | Thereafter | Total
Total debt, excluding lease liabilities | 25 | 2,769 |  | 1,988 |  | 1,771 |  | 2,139 |  | 1,490 |  | 22,114 |  | 32,271 |
Lease liabilities (1) | 25 | 1,258 |  | 991 |  | 493 |  | 392 |  | 332 |  | 2,047 |  | 5,513 |
Notes payable | 24 | 2,203 |  | — |  | — |  | — |  | — |  | — |  | 2,203 |
Loan secured by receivables | 24 | 1,600 |  | — |  | — |  | — |  | — |  | — |  | 1,600 |
Interest payable on long-term debt, notes payable and loan secured by receivables |  | 1,491 |  | 1,255 |  | 1,213 |  | 1,155 |  | 1,055 |  | 12,037 |  | 18,206 |
Net receipts on cross currency interest rate swaps and interest rate swaps |  | (64) |  | (61) |  | (40) |  | (40) |  | (39) |  | (1,322) |  | (1,566) |
Total |  |  | 9,257 |  | 4,173 |  | 3,437 |  | 3,646 |  | 2,838 |  | 34,876 |  | 58,227 |
(1) Includes imputed interest of $922 million.
Details on outstanding foreign currency forward contracts and cross currency basis swaps | The following table provides further details on our outstanding foreign currency forward contracts and options as at December 31, 2024.
Type of hedge | Buy currency | Amount to receive | Sell currency | Amount to pay | Maturity | Hedged item
Cash flow(1) | USD | 1,117 |  | CAD | 1,606 |  | 2025 | Loans
Cash flow | USD | 1,533 |  | CAD | 2,154 |  | 2025 | Commercial paper
Cash flow | USD | 671 |  | CAD | 873 |  | 2025 | Anticipated purchases
Cash flow | PHP | 3,193 |  | CAD | 75 |  | 2025 | Anticipated purchases
Cash flow | USD | 509 |  | CAD | 677 |  | 2026 | Anticipated purchases
Economic | USD | 280 |  | CAD | 375 |  | 2025 | Anticipated purchases
Economic - swaps | CAD | 423 |  | USD | 302 |  | 2025 | Anticipated purchases
Economic - options(2) | USD | 270 |  | CAD | 353 |  | 2025 | Anticipated purchases
Economic - call options | USD | 500 |  | CAD | 675 |  | 2025 | Anticipated purchases
Economic - put options | USD | 780 |  | CAD | 1,044 |  | 2025 | Anticipated purchases
Economic - swaps | USD | 102 |  | CAD | 140 |  | 2026 | Anticipated purchases
Economic - call options | USD | 120 |  | CAD | 158 |  | 2026 | Anticipated purchases
Economic - call options | CAD | 348 |  | USD | 240 |  | 2026 | Anticipated purchases
Economic - put options | USD | 150 |  | CAD | 197 |  | 2026 | Anticipated purchases
Economic - swaps | USD | 200 |  | CAD | 275 |  | 2027 | Anticipated purchases
(1) Forward contracts to hedge loans secured by receivables under our securitization program. See Note 24, Debt due within one year, for additional information. (2) Foreign currency options with a leverage provision and a profit cap limitation.
Summary of key ratios | The following table provides a summary of our key ratio.
At December 31 | 2024 | 2023
Net debt leverage ratio | 3.81 |  | 3.48 |

X
- Definition Disclosure Of Key Internal Ratios And Metrics [Table Text Block] + References No definition available. + Details
Name: | bce_DisclosureOfKeyInternalRatiosAndMetricsTableTextBlock
Namespace Prefix: | bce_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition The disclosure of detailed information about hedged items. [Refer: Hedged items [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 24B -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_24B&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutHedgedItemsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the fair value measurement of assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfFairValueMeasurementOfAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the fair value measurement of liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2024-01-01 -Paragraph 93 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of financial assets. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_7&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfFinancialAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of financial liabilities. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_7&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35H&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35I&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 39 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_39_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration