content_image/291474.jpg content_image/291477.jpg content_image/291478.jpg
The following approximate life expectancies were used in the mortality assumptions to determine the projected benefit obligations for the pension and post-retirement and post-employment plans at December 31, 2013 and 2012: 

<img src='content_image/291474.jpg'>

## Estimated Future Benefit Payments 

At December 31, 2013, estimated future benefit payments by the Company to Plan participants were: 

<img src='content_image/291477.jpg'>

## Components of Regulatory Assets 

A portion of actuarial gains and losses and prior service costs is recorded within regulatory assets on Hydro One’s Consolidated Balance Sheets to reflect the expected regulatory inclusion of these amounts in future rates, which would otherwise be recorded in OCI. The following table provides the actuarial gains and losses and prior service costs recorded within regulatory assets: 

<img src='content_image/291478.jpg'>

