(c) Pensionandretireewelfareplans The following tables present the reconciliation of defined benefit obligation and fair value of plan assets for the pension plans and retiree welfare plans. Pension plans Retiree welfare plans For the years ended December 31, 2022 2021 2022 2021 Changes in defined benefit obligation: Opening balance $ 4,560 $ 4,901 $ 584 $ 638 Current service cost 43 44 – – Past service cost - amendment (6) – – – Interest cost 127 115 16 15 Plan participants’ contributions – – 3 3 Actuarial losses (gains) due to: Experience 5 3 (13) – Demographic assumption changes – 7 – 1 Economic assumption changes (835) (194) (112) (29) Benefits paid (299) (303) (40) (42) Impact of changes in foreign exchange rates 199 (13) 28 (2) Defined benefit obligation, December 31 $ 3,794 $ 4,560 $ 466 $ 584 Pension plans Retiree welfare plans For the years ended December 31, 2022 2021 2022 2021 Change in plan assets: Fair value of plan assets, opening balance $ 4,510 $ 4,595 $ 587 $ 606 Interest income 127 109 16 14 Return on plan assets (excluding interest income) (869) 70 (91) (1) Employer contributions 59 61 11 11 Plan participants’ contributions – – 3 3 Benefits paid (299) (303) (40) (42) Administration costs (11) (9) (2) (2) Impact of changes in foreign exchange rates 205 (13) 39 (2) Fair value of plan assets, December 31 $ 3,722 $ 4,510 $ 523 $ 587 (d) AmountsrecognizedintheConsolidatedStatementsofFinancialPosition The following table presents the deficit (surplus) and net defined benefit liability (asset) for the pension plans and retiree welfare plans. Pension plans Retiree welfare plans As at December 31, 2022 2021 2022 2021 Development of net defined benefit liability Defined benefit obligation $ 3,794 $ 4,560 $ 466 $ 584 Fair value of plan assets 3,722 4,510 523 587 Deficit (surplus) 72 50 (57) (3) (1) Effect of asset limit 48 37 – – Deficit (surplus) and net defined benefit liability (asset) 120 87 (57) (3) Deficit is comprised of: Funded or partially funded plans (441) (600) (168) (154) Unfunded plans 561 687 111 151 Deficit (surplus) and net defined benefit liability (asset) $ 120 $ 87 $ (57) $ (3) (1) The asset limit relates to a registered pension plan in Canada. The surplus in that plan is above the present value of economic benefits that can be derived by the Company through reductions in future contributions. For the other funded pension plans, the present value of the economic benefits available in the form of reductions in future contributions to the plans remains greater than the current surplus. (e) Disaggregationofdefinedbenefitobligation The following table presents components of the defined benefit obligation between active members and inactive and retired members. U.S.plans Canadianplans Pension plans Retiree welfare plans Pension plans Retiree welfare plans As at December 31, 2022 2021 2022 2021 2022 2021 2022 2021 Active members $ 509 $ 537 $11$17 $ 125 $ 184 $ – $ – Inactive and retired members 2,006 2,371 344 416 1,154 1,468 111 151 Total $ 2,515 $ 2,908 $ 355 $ 433 $ 1,279 $ 1,652 $ 111 $ 151 202 | 2022AnnualReport | NotestoConsolidatedFinancialStatements