Other Assets

12 Months Ended

Dec. 31, 2019

15. Other Assets


	December 31		December 31
	2019		2018
	$		$
Financial assets
Investments held for self-insured liabilities		153.0		144.2
Holdbacks on long-term contracts		33.9		28.7
Other		12.6		7.3
Non-financial assets		16.9		18.5

		216.4		198.7
Less current portion - financial		11.6		18.1
Less current portion - non-financial		6.5		5.1
Long-term portion		198.3		175.5

Financial assets-other primarily include indemnifications, sublease receivables, and deposits.

Non-financial

assets include deferred contract costs, transactions costs on long-term debt, and investment tax credits.

Investments held for self-insured liabilities

Investments held for self-insured liabilities include government and corporate bonds that are classified as FVOCI with unrealized gains (losses) recorded in other comprehensive income. Investments also include equity securities that are classified at FVPL with gains (losses) recorded in net income.

Their fair value and amortized cost are as follows:


	December 31 2019 $				December 31 2018 $
	Fair Value		Amortized Cost/Cost		Fair Value		Amortized Cost/Cost

Bonds		102.8		103.4		103.0		103.8
Equity securities		50.2		46.1		41.2		45.0

Total		153.0		149.5		144.2		148.8

The bonds bear interest at rates ranging from 0.75% to 5.00% per annum (2018 – 0.75% to 5.15%). The terms to maturity of the bond portfolio, stated at fair value, are as follows:


	December 31		December 31
	2019		2018
	$		$

Within one year		9.5		14.0
After one year but not more than five years		79.9		85.2
More than five years		13.4		3.8
Total		102.8		103.0