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Share-based payments | 6 Months Ended
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Jun. 30, 2026
Share-based Payment Arrangements [Abstract] |
Share-based payments | Share-based payments The following share-based payment amounts are included in the income statements as operating costs.
| Three months | Six months
For the period ended June 30 | 2026 | 2025 | 2026 | 2025
Restricted share units (RSUs) and performance share units (PSUs) | (11) |  | (9) |  | (37) |  | (38) |
Stock options, employee savings plan and deferred share units | (8) |  | (7) |  | (23) |  | (15) |
Total share-based payments | (19) |  | (16) |  | (60) |  | (53) |
The following tables summarize the change in outstanding RSUs/PSUs and stock options for the period ended June 30, 2026. RSUs/PSUs
| Number of RSUs/PSUs
Outstanding, January 1, 2026 | 4,968,853 |
Granted | 1,714,702 |
Dividends credited | 136,451 |
Settled | (1,271,096) |
Forfeited | (164,728) |
Outstanding, June 30, 2026 | 5,384,182 |
Stock options
|  | Number of options | Weighted average exercise price ($)
Outstanding, January 1, 2026 |  | 5,503,174 |  | 62 |
Granted |  | 3,341,630 |  | 36 |
Forfeited or expired |  | (82,575) |  | 63 |
Outstanding, June 30, 2026 |  | 8,762,229 |  | 52 |
Exercisable, June 30, 2026 |  | 5,420,599 |  | 62 |
Assumptions used in stock option pricing model The fair value of options granted was determined using a binomial option pricing model that takes into account factors specific to the stock options granted. The following table shows the principal assumptions used in the valuation.
|  | 2026
Fair value per option granted |  | $3.96 |
Share price |  | $36 |
Exercise price |  | $36 |
Expected dividend yield |  | 5 | %
Expected volatility |  | 17 | %
Risk-free interest rate |  | 3 | %
Expected life (years) |  | 6 |
Expected dividend yield is consistent with BCE’s dividend strategy. Expected volatility is based on the historical volatility of BCE’s share price. The risk-free rate used is equal to the yield available on Government of Canada bonds at the date of grant with a term equal to the expected life of the options. Stock options granted in 2026 vest over four years.

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- Definition The entire disclosure for share-based payment arrangements. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2025-01-01 -Paragraph 44 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2025-en-r&anchor=para_44&doctype=Standard -URIDate 2025-03-27 + Details
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