Loblaw Companies Limited, and Air Canada are all Canadian companies with defined benefit plans as at December 31,2017. Visit www.sedar.com to access financial statements for their 2017 fiscal years. Instructions Analyze the notes to the financial statements of each of the two companies and answer the following questions. a. For each company, identify the following three assumptions: 1. The discount rate used to measure the year-end defined benefit obligation 2. The discount rate used to measure the benefit plan cost for the year 3. The rate of compensation increase that was used to measure the projected benefit obligation b. Comment on any significant differences in the assumptions that are used by each company and the effect of these differences. c. Did any of the companies change their assumptions during the period covered by the notes? If yes, what was the effect on each of the following: the current year's defined benefit obligation, the plan assets, and the pension expense? Explain. d. Identify the types of plans and the assumptions that underlie any future benefit plans other than pensions. Are these similar across the two companies