Consolidated Statement of Changes
in Accrued Pension Benefits
| For the years ended December 31 ($ millions) | 2010 | 2009 | |||
| ACCRUED PENSION BENEFITS, BEGINNING OF YEAR | $ | 12,313 | $ | 11,631 | |
| INCREASE IN ACCRUED PENSION BENEFITS | |||||
| Income required on accrued pension benefits | 835 | 827 | |||
| Benefits accrued | 418 | 417 | |||
| Assumption change losses | 235 | - | |||
| Experience losses | - | 53 | |||
| (Refund)/Purchase of collectively bargained temporary benefits | (19) | 116 | |||
| 1,469 | 1,413 | ||||
| DECREASE IN ACCRUED PENSION BENEFITS | |||||
| Benefit payments | 621 | 718 | |||
| Experience gains | 227 | - | |||
| Administrative expenses recognized | 11 | 13 | |||
| 859 | 731 | ||||
| NET INCREASE IN ACCRUED PENSION BENEFITS | 610 | 682 | |||
| ACCRUED PENSION BENEFITS, END OF YEAR | $ | 12,923 | $ | 12,313 | |
The accompanying notes to the consolidated financial statements are an integral part of this statement.