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Debentures (Tables)

9 Months Ended

Nov. 30, 2022

The following table summarizes the change in fair value of the 1.75% Debentures for the nine months ended November 30, 2022, which also represents the total changes through earnings of items classified as Level 3 in the fair value hierarchy:


	As at
	November 30, 2022
Balance as at February 28, 2022	$	507
Change in fair value of the 1.75% Debentures	(115)
Balance as at November 30, 2022	$	392

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 and nine months ended November 30, 2022 and November 30, 2021:


	Three Months Ended				Nine Months Ended
	November 30, 2022		November 30, 2021		November 30, 2022		November 30, 2021







Income associated with the change in fair value from non-credit components recorded in the consolidated statements of operations	$	56	$	110	$	112	$	47
Income (charge) associated with the change in fair value from instrument-specific credit components recorded in AOCL	1		(1)		3		—
Total decrease in the fair value of the 1.75% Debentures	$	57	$	109	$	115	$	47

- 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