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Accounting Changes - (Tables)

12 Months Ended

Dec. 31, 2019

Disclosure of changes in accounting policies, accounting estimates and errors [Abstract]

Reconciliation of operating lease liabilities at date of initial application of IFRS 16

The following table reconciles the Corporation's operating lease commitments at Dec. 31, 2018, as previously disclosed in the Corporation’s 2018 annual consolidated financial statements, to the lease obligations recognized on initial application of IFRS 16 and included in credit facilities, long-term debt and lease obligations on the Consolidated Statements of Financial Position as at Jan. 1, 2019:

Non-cancellable operating lease commitments disclosed at Dec. 31, 2018			80
Less: Exemption for low-value leases			(1)
Add: Extension and termination options reasonably certain to be exercised			4
Undiscounted lease liability			83
Discounted using the incremental borrowing rate at Jan. 1, 2019			(31)
New lease liabilities recognized as at Jan. 1, 2019			52
Add: 2018 finance lease obligations			63
Less: 2018 finance lease obligations that do not meet the IFRS 16 definition of a lease			(32)
Lease liabilities as at Jan. 1, 2019			83

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- Definition

The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2019-01-01
-Name IFRS
-Number 16
-IssueDate 2018-01-01
-Paragraph C12
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2018-03-01&anchor=para_C12_b&doctype=Appendix&seq=3
-URIDate 2018-03-16

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X

- Definition

Disclosure of changes in accounting policies, accounting estimates and errors [Abstract]

+ References

No definition available.

+ Details

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