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v3.26.1

Consolidated statements of financial position - CAD ($) $ in Millions | Jun. 30, 2026 | Dec. 31, 2025
--- | --- | ---
Current assets |  |
Cash | $ 477 | $ 314
Cash equivalents | 2 | 6
Trade and other receivables | 4,173 | 4,474
Inventory | 449 | 389
Contract assets | 546 | 575
Contract costs | 902 | 849
Prepaid expenses | 491 | 379
Other current assets | 504 | 414
Assets held for sale | 0 | 7
Total current assets | 7,544 | 7,407
Non-current assets |  |
Contract assets | 241 | 272
Contract costs | 912 | 959
Property, plant and equipment | 32,973 | 33,541
Intangible assets | 17,693 | 17,234
Deferred tax assets | 172 | 178
Investments in associates and joint ventures | 1,509 | 396
Post-employment benefit assets | 4,744 | 4,310
Other non-current assets | 1,934 | 2,637
Goodwill | 13,320 | 13,231
Total non-current assets | 73,498 | 72,758
Total assets | 81,042 | 80,165
Current liabilities |  |
Trade payables and other liabilities | 4,167 | 4,392
Contract liabilities | 837 | 872
Interest payable | 451 | 435
Dividends payable | 427 | 425
Current tax liabilities | 160 | 567
Debt due within one year | 4,254 | 6,155
Liabilities held for sale | 0 | 10
Total current liabilities | 10,296 | 12,856
Non-current liabilities |  |
Contract liabilities | 452 | 374
Long-term debt | 37,522 | 34,904
Deferred tax liabilities | 6,320 | 6,105
Post-employment benefit obligations | 1,115 | 1,151
Other non-current liabilities | 1,159 | 1,465
Total non-current liabilities | 46,568 | 43,999
Total liabilities | 56,864 | 56,855
Equity attributable to BCE shareholders |  |
Contributed surplus | 1,308 | 1,308
Accumulated other comprehensive (loss) income | (55) | 573
Deficit | (2,098) | (3,642)
Total equity attributable to BCE shareholders | 23,864 | 23,020
Non-controlling interest | 314 | 290
Total equity | 24,178 | 23,310
Total liabilities and equity | 81,042 | 80,165
Preferred shares |  |
Equity attributable to BCE shareholders |  |
Stated capital | 3,216 | 3,288
Common shares |  |
Equity attributable to BCE shareholders |  |
Stated capital | $ 21,493 | $ 21,493

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- Definition The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2025-01-01 -Paragraph B12 -Subparagraph b -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B12_b_iv&doctype=Appendix&subtype=B -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2025-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 69 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_69&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_55&doctype=Standard -URIDate 2025-03-27 + Details
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