XML 115 R102.htm IDEA: XBRL DOCUMENT

RETIREMENT AND POSTRETIREMENT BENEFITS (Details 5) (Level 3, CAD) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Level 3
Changes in the net fair value of plan assets classified as Level 3
Fair value of plan assets at beginning of year	68	65
Unrealized and realized gains	11	8
Purchases and settlements, net	6	(5)
Fair value of plan assets at end of year	85	68

Assets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those non-benefit obligations may be considered as reductions of plan assets.

+ References+ Details