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The following table provides summaries of the estimated financial positi ons of our pension benefit plans and other future emplo yee benefits plans: Pension benefit plans Other future employee benefits plans 

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(a) Prior to November 1, 2000, we recorded the expense for other future employee benefits when it was incurred. Effective November 1, 2000, we recorded an actuarially determined liability and expense for these benefits. 

As at October 31, 2002, the pension plan assets consisted of equities (53%) and fixed income invest- ments (47%). The plans paid $5 for the year ended October 31, 2002 ($4 in 2001 and 2000) to us and 

The following table outlines the key weighted average economic assumptions used in measuring the accrued pension benefit obli- gation, the accrued other future employee benefits obligation and related expenses. The sensitivity analysis provided in the table should be used with caution as it is hypothetical and changes in each key assumption may not be linear. The sensitivities in each key variable have been calculated independently of changes in other key variables. Actual experience may result in changes in a number of key assumptions simultaneously. Changes in one factor may result in changes in another, which could amplify or reduce certain sensitivities. 

certain of our subsidiaries for investment management, record-keeping, custodial and administrative services rendered on the same terms that we offer to our customers. The plans did not hold any of our shares directly as at October 31, 2002, 2001 and 2000. 

Included in the accrued pension benefit obligation as at October 31, 2002 was $926 ($763 in 2001; $ 123 in 2000) and included in the fair value of plan assets for pension benefit plans as at October 31, 2002 was $572 ($596 in 2001; nil in 2000) in respect of plans that are not fully funded. 

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( 1) Trending to 4.26% in 2005 and remaining at that level thereafter. 

( 2) Trending to 4.24% in 2005 and remaining at that level thereafter. 

