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Debentures (Tables)

3 Months Ended

May 31, 2022

The following table summarizes the change in fair value of the 1.75% Debentures for the three months ended May 31, 2022, which also represents the total changes through earnings of items classified as Level 3 in the fair value hierarchy:


	As at
	May 31, 2022
Balance as at February 28, 2022	$	507
Change in fair value of the 1.75% Debentures	(48)
Balance as at May 31, 2022	$	459

1.75% Debenture - impact of changes in fair value

The following table shows the impact of the changes in fair value of the 1.75% Debentures for the three months ended May 31, 2022 and May 31, 2021:


	Three Months Ended
	May 31, 2022		May 31, 2021







Income associated with the change in fair value from non-credit components recorded in the consolidated statements of operations	$	46	$	4
Income associated with the change in fair value from instrument-specific credit components recorded in AOCL	2		1
Total decrease in the fair value of the 1.75% Debentures	$	48	$	5

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

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+ Details