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Post-employment benefit plans (Tables) | 12 Months Ended
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Dec. 31, 2025
Employee Benefits [Abstract] |
Components of post-employment benefit plans service cost | Components of post-employment benefit plans service cost
For the year ended December 31 | 2025 | 2024
DB pension | (125) |  | (134) |
DC pension | (132) |  | (136) |
OPEBs | (1) |  | (1) |
Less: |  |
| Capitalized benefit plans cost | 60 |  | 63 |
Total post-employment benefit plans service cost | (198) |  | (208) |
Components of post-employment benefit plans financing cost | Components of post-employment benefit plans financing income
For the year ended December 31 | 2025 | 2024
DB pension | 133 |  | 99 |
OPEBs | (31) |  | (33) |
Total net return on post-employment benefit plans | 102 |  | 66 |
Defined benefit plans recognized in comprehensive income | The statements of comprehensive income include the following amounts before income taxes.
|  | 2025 | 2024
Cumulative gains recognized directly in equity, January 1 | 1,228 |  | 432 |
| Actuarial gains in other comprehensive income (1) | 881 |  | 984 |
| Increase in the effect of the asset limit in other comprehensive income (2) | (22) |  | (188) |
Cumulative gains recognized directly in equity, December 31 | 2,087 |  | 1,228 |
(1)The cumulative actuarial gains recognized in the statements of comprehensive income are $2,729 million at December 31, 2025. (2)The cumulative increase in the effect of the asset limit recognized in the statements of comprehensive income is $642 million at December 31, 2025.
Components of post-employment benefit (obligations) assets | The following table shows the change in post-employment benefit obligations and the fair value of plan assets.
|  |  |  |  | DB pension plans | OPEB plans | Total
|  |  |  | Note | 2025 | 2024 | 2025 | 2024 | 2025 | 2024
Post-employment benefit obligations, January 1 |  | (20,134) |  | (20,595) |  | (1,054) |  | (1,074) |  | (21,188) |  | (21,669) |
| Current service cost |  | (125) |  | (134) |  | (1) |  | (1) |  | (126) |  | (135) |
| Interest on obligations |  | (924) |  | (927) |  | (48) |  | (49) |  | (972) |  | (976) |
| Actuarial gains (1) |  | 437 |  | 214 |  | 36 |  | — |  | 473 |  | 214 |
| Benefit payments |  | 1,404 |  | 1,349 |  | 69 |  | 70 |  | 1,473 |  | 1,419 |
| Employee contributions |  | (7) |  | (8) |  | — |  | — |  | (7) |  | (8) |
| Business combinations | 4 | (181) |  | (33) |  | (43) |  | — |  | (224) |  | (33) |
| Other |  | (2) |  | — |  | — |  | — |  | (2) |  | — |
Post-employment benefit obligations, December 31 |  | (19,532) |  | (20,134) |  | (1,041) |  | (1,054) |  | (20,573) |  | (21,188) |
Fair value of plan assets, January 1 |  | 24,188 |  | 23,768 |  | 370 |  | 330 |  | 24,558 |  | 24,098 |
| Expected return on plan assets (2) |  | 1,104 |  | 1,062 |  | 17 |  | 16 |  | 1,121 |  | 1,078 |
| Actuarial gains (1) |  | 401 |  | 737 |  | 7 |  | 33 |  | 408 |  | 770 |
| Benefit payments |  | (1,404) |  | (1,349) |  | (69) |  | (70) |  | (1,473) |  | (1,419) |
| Employer contributions |  | 50 |  | 48 |  | 59 |  | 61 |  | 109 |  | 109 |
| Employee contributions |  | 7 |  | 8 |  | — |  | — |  | 7 |  | 8 |
| Transfers to DC plans |  | (127) |  | (132) |  | — |  | — |  | (127) |  | (132) |
| Business combinations | 4 | 201 |  | 47 |  | — |  | — |  | 201 |  | 47 |
| Refundable tax |  | (6) |  | — |  | — |  | — |  | (6) |  | — |
| Other |  | (1) |  | (1) |  | — |  | — |  | (1) |  | (1) |
Fair value of plan assets, December 31 |  | 24,413 |  | 24,188 |  | 384 |  | 370 |  | 24,797 |  | 24,558 |
Plan asset (deficit) |  |  |  | 4,881 |  | 4,054 |  | (657) |  | (684) |  | 4,224 |  | 3,370 |
Effect of asset limit |  |  |  | (1,018) |  | (960) |  | — |  | — |  | (1,018) |  | (960) |
Interest on effect of asset limit |  |  | (47) |  | (36) |  | — |  | — |  | (47) |  | (36) |
Post-employment benefit asset (liability), December 31 |  | 3,816 |  | 3,058 |  | (657) |  | (684) |  | 3,159 |  | 2,374 |
Post-employment benefit assets |  | 4,310 |  | 3,578 |  | — |  | — |  | 4,310 |  | 3,578 |
Post-employment benefit obligations |  | (494) |  | (520) |  | (657) |  | (684) |  | (1,151) |  | (1,204) |
(1)Actuarial gains include experience gains of $391 million in 2025 and $809 million in 2024. (2)The actual return on plan assets was $1,529 million or 6.4% in 2025 and $1,848 million or 8.1% in 2024.
Funded status of post-employment benefit plans cost | The following table shows the funded status of our post-employment benefit obligations.
| Funded | Partially funded (1) | Unfunded (2) | Total
For the year ended December 31 | 2025 | 2024 | 2025 | 2024 | 2025 | 2024 | 2025 | 2024
Present value of post-employment benefit obligations | (18,981) |  | (19,558) |  | (1,347) |  | (1,425) |  | (245) |  | (205) |  | (20,573) |  | (21,188) |
Fair value of plan assets | 24,355 |  | 24,123 |  | 442 |  | 435 |  | — |  | — |  | 24,797 |  | 24,558 |
Plan surplus (deficit) | 5,374 |  | 4,565 |  | (905) |  | (990) |  | (245) |  | (205) |  | 4,224 |  | 3,370 |
Effect and interest of asset limit | (1,065) |  | (996) |  | — |  | — |  | — |  | — |  | (1,065) |  | (996) |
Post-employment benefit asset (liability) | 4,309 |  | 3,569 |  | (905) |  | (990) |  | (245) |  | (205) |  | 3,159 |  | 2,374 |
(1)The partially funded plans consist of supplementary executive retirement plans (SERPs) for eligible employees and certain OPEBs. The company partially funds the SERPs through letters of credit and a retirement compensation arrangement account with Canada Revenue Agency. Certain paid-up life insurance benefits are funded through life insurance contracts. (2)Our unfunded plans consist of certain OPEBs, which are paid as claims are incurred.
Disclosure of significant assumptions | We used the following key assumptions to measure the post-employment benefit obligations and the net benefit plans cost for the DB pension plans and OPEB plans. These assumptions are long-term, which is consistent with the nature of post-employment benefit plans.
|  | DB pension plans and OPEB plans
For the year ended December 31 | 2025 | 2024
Post-employment benefit obligations |  |
| Discount rate | 4.9 | % | 4.7 | %
| Rate of compensation increase | 2.25 | % | 2.25 | %
| Cost of living indexation rate (1) | 1.6 | % | 1.6 | %
| Life expectancy at age 65 (years) | 23.2 |  | 23.4 |
(1)Cost of living indexation rate is only applicable to DB pension plans.
|  | DB pension plans and OPEB plans
For the year ended December 31 | 2025 | 2024
Net post-employment benefit plans cost |  |
| Discount rate | 4.8 | % | 4.7 | %
| Rate of compensation increase | 2.25 | % | 2.25 | %
| Cost of living indexation rate (1) | 1.6 | % | 1.6 | %
| Life expectancy at age 65 (years) | 23.4 |  | 23.4 |
(1) Cost of living indexation rate is only applicable to DB pension plans.
Healthcare cost trend rates and sensitivity analysis | The following table shows the effect of a 1% change in the assumed trend rates in healthcare costs.
Effect on post-employment benefits - increase (decrease) | 1% increase | 1% decrease
Total service and interest cost | 2 |  | (2) |
Post-employment benefit obligations | 55 |  | (47) |
The following table shows a sensitivity analysis of key assumptions used to measure the net post-employment benefit obligations and the net post-employment benefit plans cost for our DB pension plans and OPEB plans.
|  |  |  | Impact on net post-employment benefit plans cost for 2025 – increase (decrease) | Impact on post-employment benefit obligations at December 31, 2025 – increase (decrease)
|  |  | Change in assumption | Increase in assumption | Decrease in assumption | Increase in assumption | Decrease in assumption
Discount rate | 0.5 | % | (79) |  | 76 |  | (1,026) |  | 1,102 |
Cost of living indexation rate | 0.5 | % | 54 |  | (42) |  | 997 |  | (800) |
Life expectancy at age 65 | 1 year | 41 |  | (40) |  | 782 |  | (782) |
Post-employment benefit plan assets | The following table shows the target allocations for 2025 and the allocation of our post-employment benefit plan assets at December 31, 2025 and 2024.
|  |  | Weighted average target allocation | Total plan assets fair value
Asset category | 2025 | December 31, 2025 | December 31, 2024
Equity securities | 0%-40% | 14 | % | 13 | %
Debt securities | 40%-100% | 52 | % | 53 | %
Alternative investments | 0%-60% | 34 | % | 34 | %
Total |  | 100 | % | 100 | %
The following table shows the fair value of the DB pension plan assets for each category.
For the year ended December 31 | 2025 | 2024
Observable markets data |  |
| Equity securities |  |
|  | Canadian | 759 |  | 862 |
|  | Foreign | 2,577 |  | 2,344 |
| Debt securities |  |
|  | Canadian | 10,075 |  | 11,117 |
|  | Foreign | 2,224 |  | 1,426 |
|  | Money market | 357 |  | 257 |
Non-observable markets inputs |  |
| Alternative investments |  |
|  | Private equities | 1,077 |  | 1,066 |
|  | Hedge funds | 1,543 |  | 1,301 |
|  | Real estate and infrastructure | 4,452 |  | 4,341 |
|  | Private debt | 1,325 |  | 1,451 |
|  | Other | 24 |  | 23 |
Total | 24,413 |  | 24,188 |
Disclosure of contributions to post-employment benefit plans | The following table shows the amounts we contributed to the DB and DC pension plans and the payments made to beneficiaries under OPEB plans.
|  |  | DB plans | DC plans | OPEB plans
For the year ended December 31 | 2025 | 2024 | 2025 | 2024 | 2025 | 2024
Contributions/payments | (44) |  | (48) |  | (5) |  | (4) |  | (59) |  | (61) |

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