Changes in Accumulated Other Comprehensive Loss ("AOCL") by Component

9 Months Ended

Sep. 30, 2020

Changes in Accumulated other comprehensive loss ("AOCL") by component



	For the three months ended September 30
(in millions of Canadian dollars)	Foreign currency net of hedging activities⁽¹⁾			Derivatives and other⁽¹⁾			Pension and post- retirement defined benefit plans⁽¹⁾			Total⁽¹⁾
Opening balance, July 1, 2020	$	116		$	(52	)	$	(2,514	)	$	(2,450	)
Other comprehensive loss before reclassifications	(1		)	—			—			(1		)
Amounts reclassified from accumulated other comprehensive loss	—			2			33			35
Net other comprehensive (loss) income	(1		)	2			33			34
Closing balance, September 30, 2020	$	115		$	(50	)	$	(2,481	)	$	(2,416	)
Opening balance, July 1, 2019	$	112		$	(58	)	$	(2,063	)	$	(2,009	)
Other comprehensive income before reclassifications	1			—			—			1
Amounts reclassified from accumulated other comprehensive loss	—			1			15			16
Net other comprehensive income	1			1			15			17
Closing balance, September 30, 2019	$	113		$	(57	)	$	(2,048	)	$	(1,992	)


⁽¹⁾	Amounts are presented net of tax.



	For the nine months ended September 30
(in millions of Canadian dollars)	Foreign currency net of hedging activities⁽¹⁾		Derivatives and other⁽¹⁾			Pension and post- retirement defined benefit plans⁽¹⁾			Total⁽¹⁾
Opening balance, January 1, 2020	$	112	$	(54	)	$	(2,580	)	$	(2,522	)
Other comprehensive income (loss) before reclassifications	3		(2		)	—			1
Amounts reclassified from accumulated other comprehensive loss	—		6			99			105
Net other comprehensive income	3		4			99			106
Closing balance, September 30, 2020	$	115	$	(50	)	$	(2,481	)	$	(2,416	)
Opening balance, January 1, 2019	$	113	$	(62	)	$	(2,094	)	$	(2,043	)
Other comprehensive loss before reclassifications	—		—			(1		)	(1		)
Amounts reclassified from accumulated other comprehensive loss	—		5			47			52
Net other comprehensive income	—		5			46			51
Closing balance, September 30, 2019	$	113	$	(57	)	$	(2,048	)	$	(1,992	)


⁽¹⁾	Amounts are presented net of tax.

Amounts in Pension and post-retirement defined benefit plans reclassified from AOCL are as follows:



	For the three months ended September 30						For the nine months ended September 30
(in millions of Canadian dollars)	2020			2019			2020			2019
Amortization of prior service costs⁽¹⁾	$	(1	)	$	(1	)	$	(1	)	$	—
Recognition of net actuarial loss⁽¹⁾	45			21			135			62
Total before income tax	44			20			134			62
Income tax recovery	(11		)	(5		)	(35		)	(15		)
Total net of income tax	$	33		$	15		$	99		$	47

⁽¹⁾

Impacts "Other components of net periodic benefit recovery" on the Interim Consolidated Statements of Income.