Long-Term Employee Benefit Liabilities (Tables)

12 Months Ended

Dec. 31, 2018

Long-Term Employee Benefit Liabilities

Long-term employee benefit liabilities consist of:

	2018		2017
Defined benefit pension plans and other [a]	$	184	$	264
Termination and long service arrangements [b]		381		368
Retirement medical benefits plans [c]		27		31
Other long-term employee benefits		5		7
Long-term employee benefit obligations	$	597	$	670

Schedule of Company's Defined Benefit Pension Plans

Information about the Company’s defined benefit pension plans is as follows:

	2018			2017
Projected benefit obligation
Beginning of year	$	687		$	624
Current service cost		14			13
Interest cost		18			18
Actuarial (gains) losses and changes in actuarial assumptions		(33	)		8
Benefits paid		(24	)		(23	)
Foreign exchange		(29	)		47
End of year		633			687
Plan assets at fair value [i]
Beginning of year		443			330
Return on plan assets		(11	)		33
Employer contributions		12			82
Benefits paid		(19	)		(18	)
Foreign exchange		(19	)		16
End of year		406			443
Ending funded status	$	227		$	244
Amounts recorded in the consolidated balance sheet
Non-current asset [note 14]	$	(18	)	$	(23	)
Current liability		1			3
Liabilities held for sale [note 3] [ii]		60			—
Non-current liability		184			264
Net amount	$	227		$	244
Amounts recorded in accumulated other comprehensive income Unrecognized actuarial losses	$	(134	)	$	(135	)
Net periodic benefit cost
Current service cost	$	14		$	13
Interest cost		18			18
Return on plan assets		(25	)		(20	)
Actuarial losses		4			4
Net periodic benefit cost	$	11		$	15

[i] The asset allocation of the Company’s defined benefit pension plans at December 31, 2018 and the target allocation for 2019 is as follows:

	2019			2018
Fixed income securities		55-75	%		62	%
Equity securities		25-45	%		36	%
Cash and cash equivalents		0-10	%		2	%
		100	%		100	%

Future Benefit Payments

[d] Future benefit payments

	Defined benefit pension plans		Termination and long service arrangements		Retirement medical benefits plans		Total
Expected employer contributions - 2019	$	13	$	9	$	2	$	24
Expected benefit payments:
2019	$	23	$	9	$	2	$	34
2020		25		10		2		37
2021		24		11		2		37
2022		25		13		2		40
2023		26		17		2		45
Thereafter		145		111		9		265
	$	268	$	171	$	19	$	458

Termination and Long Service Arrangements [Member]

Summary of Weighted Average Significant Actuarial Assumptions Adopted in Measuring Company's Obligations and Cost

The weighted average significant actuarial assumptions adopted in measuring the Company’s projected termination and long service benefit obligations and net periodic benefit cost are as follows:

	2018			2017
Discount rate		2.8	%		2.6	%
Rate of compensation increase		2.9	%		2.6	%

Schedule of Company's Defined Benefit Pension Plans

Information about the Company’s termination and long service arrangements is as follows:

	2018			2017
Projected benefit obligation
Beginning of year	$	378		$	327
Current service cost		22			20
Interest cost		8			7
Actuarial losses (gains) and changes in actuarial assumptions		14			(7	)
Benefits paid		(14	)		(11	)
Acquisition		2			—
Foreign exchange		(16	)		42
Ending funded status	$	394		$	378
Amounts recorded in the consolidated balance sheet
Current liability	$	9		$	10
Liabilities held for sale [note 3]		4			—
Non-current liability		381			368
Net amount	$	394		$	378
Amounts recorded in accumulated other comprehensive income Unrecognized actuarial losses	$	(88	)	$	(73	)
Net periodic benefit cost
Current service cost	$	22		$	20
Interest cost		8			7
Actuarial (gains) losses		(1	)		3
Net periodic benefit cost	$	29		$	30

Retirement Medical Benefits Plans [Member]

Summary of Weighted Average Significant Actuarial Assumptions Adopted in Measuring Company's Obligations and Cost

The weighted average discount rates used in measuring the Company’s projected retirement medical benefit obligations and net periodic benefit cost are as follows:

	2018			2017
Retirement medical benefit obligations		4.0	%		3.4	%
Net periodic benefit cost		3.4	%		3.8	%
Health care cost inflation		6.8	%		6.6	%

Schedule of Company's Defined Benefit Pension Plans

Information about the Company’s retirement medical benefits plans are as follows:

	2018			2017
Projected benefit obligation
Beginning of year	$	33		$	31
Interest cost		1			1
Actuarial (gains) losses and changes in actuarial assumptions		(3	)		2
Benefits paid		(1	)		(2	)
Foreign exchange		(1	)		1
Ending funded status	$	29		$	33
Amounts recorded in the consolidated balance sheet
Current liability	$	2		$	2
Non-current liability		27			31
Net amount	$	29		$	33
Amounts recorded in accumulated other comprehensive income
Unrecognized past service costs	$	—		$	1
Unrecognized actuarial gains		12			8
Total accumulated other comprehensive income	$	12		$	9
Net periodic benefit cost
Interest cost	$	1		$	1
Actuarial gains		(1	)		(1	)
Net periodic benefit cost	$	—		$	—

Pension Plan, Defined Benefit [Member]

Summary of Weighted Average Significant Actuarial Assumptions Adopted in Measuring Company's Obligations and Cost

The weighted average significant actuarial assumptions adopted in measuring the Company’s obligations and costs are as follows:

	2018			2017
Projected benefit obligation
Discount rate		3.1	%		2.9	%
Rate of compensation increase		2.5	%		2.6	%
Net periodic benefit cost
Discount rate		2.8	%		3.1	%
Rate of compensation increase		2.5	%		2.5	%
Expected return on plan assets		5.8	%		5.8	%