Form CC‑2b‑3 (Liabilities: supporting details)

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ABC Corporation Limited
CC‑2b‑3
Liabilities: supporting details
Pensions and other employee future benefits
March 31, 2018

Note 1 for Form CC‑2b‑3

To be completed only by consolidated Crown corporations and other entities on an annual basis.

Note 2 for Form CC‑2b‑3

Tables on this page are only for example and contain sample data.

(in thousands of dollars)
Expense Pension benefits Other future benefits Total
Funded Unfunded
Benefits earned, net of employee contributions (from CC‑2b‑2) 1,050 2,000 100 3,150
Amortization of actuarial losses or (gains) 100 300 5 405
Cost of plan amendments (from CC‑2b‑2) 50 0 0 50
Curtailment loss (gain) (from CC‑2b‑2) 0 500 0 500
Settlement loss (gain) (from CC‑2b‑2) 0 0 0 0
Accelerate Amortization of actuarial losses (gains) following:       0
Plan amendments 200     200
Curtailment   1,000   1,000
Settlement       0
Valuation allowance provided against future benefit asset       0
Total defined benefit plan expense 1,400 3,800 105 5,305
Row group 1
Defined contribution plan expense       0
Contributions to public service pension plan (PSPP)   XXXX   0
Multi-employer plans-accounted for as defined contribution plans       0
Contractual termination benefits       0
Other expense (specify)       0
Total benefit expense 1,400 3,800 105 5,305
Row group 2
Interest on average accrued benefit obligation (from CC‑2b‑2) 1,000 1,500 50 2,550
Expected return on average value of investments (from CC‑2b‑2) -1,125 XXXX 0 -1,125
Total net interest expense -125 1,500 50 1,425
Total expense for the year 1,275 5,300 155 6,730

Additional information:

(Note that if a cell in this section of the CC Form is not applicable or the value is nil, please write "N/A" or insert the number "0" to indicate that the requested information has not been overlooked.)

(in thousands of dollars)
Contributions made from April 1 to March 31 Employer Employee Total
To funded defined benefit pension plans  
Regular contributions     0
Special funding and solvency contributions   XXXX 0
To other funded defined benefit plans     0
To defined contribution plans   XXXX 0
To public service pension plan (PSPP)   XXXX 0
To multi-employer plans accounted for as defined contribution plans   XXXX 0
(in thousands of dollars)
Benefits paid from April 1 to March 31 Total
For funded defined benefit pension plans  
For unfunded defined benefit pension plans  
For other employee defined benefit plans  
(in thousands of dollars)
  Name of contributory plan Total contributions
Contributions made from April 1 to March 31 by retired plan members to obtain coverage to the contributory plans (for example, health care and dental plans for retired employees)    
(in thousands of dollars)
  Total
Contractual termination benefits paid from April 1 to March 31  

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