BCE Inc.'s accounting policy note and its note disclosures relating to the company's pension and other postemployment benefits for the year ended December 31, 2017 are set out in the chapter. 

Instructions 

Review the disclosures from BCE's 2017 financial statements found in the chapter and answer the following questions.

a. Determine the dollar amount of the surplus or deficit of the defined benefit (DB) pension plan and the other post-employment benefit plans (OPEB plans) at December 31, 2017, and December 31, 2016. Has the 2017 status of these plans improved or deteriorated since the end of the preceding year? What is the major reason for the change in any surplus or deficit? What is the status of the plans in a net deficit position and what is the status of the plans in a net surplus position at December 31, 2017? 

b. What is the amount of the employee benefit asset or obligation reported on BCE's December 31, 2017 consolidated SFP? Provide a reconciliation to the surplus or deficit reported in part (a). Comment on this reconciliation. 

c. What was the expected return on the pension plan assets in 2017? What was the actual return on the plan assets for the year? d. What amount of expense did the company report for its post-employment benefit plans? Describe the main components of the expense reported under IFRS. Estimate the amount of expense that would have been reported under ASPE for 2017. Comment on any differences. 

e. Describe the types of post-employment plans the company has. What was the total of all costs reported for these plans in Note 22 to the financial statements?