ACCOUNTS PAYABLE AND OTHER (Tables)

12 Months Ended

Dec. 31, 2017

Subclassifications of assets, liabilities and equities [abstract]

Schedule of accounts payable and other liabilities

AS AT DEC. 31 (MILLIONS)	2017		2016
Accounts payable	$	5,158	$	6,028
Provisions	1,651		1,427
Other liabilities	11,156		4,460
Total	$	17,965	$	11,915

The current and non-current balances of accounts payable and other liabilities are as follows:

AS AT DEC. 31 (MILLIONS)	2017		2016
Current	$	11,148	$	7,721
Non-current	6,817		4,194
Total	$	17,965	$	11,915

Schedule of post-employment benefit plans

AS AT DEC. 31 (MILLIONS)	2017			2016
Plan assets	$	516		$	592
Less accrued benefit obligation:
Defined benefit pension plan	(685		)	(790		)
Other post-employment benefits	(90		)	(88		)
Net liability	(259		)	(286		)
Less: net actuarial gains (losses)	(2		)	2
Accrued benefit liability	$	(261	)	$	(284	)