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[in thousands of Canadian dollars, except per share amounts] 

December 31, 2012 and 2011 

## 16. COMPENSATION OF KEY MANAGEMENT 

The remuneration of directors and other key management personnel of CI during the years ended December 31, is as follows: 

<img src='content_image/194874.jpg'>

## 17. FUTURE ACCOUNTING CHANGES 

CI is currently evaluating the impact the following new standards issued by the IASB will have on its fi nancial statements. CI will has not yet determined whether to early adopt IFRS 9 – Financial Instruments . 

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IFRS 10 Consolidated Financial Statements  (“IFRS 10”) replaces the consolidation requirements in SIC-12, Consolidation – Special Purpose Entities and IAS 27, Consolidated and Separate Financial Statements . IFRS 10 builds on existing principles by identifying the concept of control as the determining factor in whether an entity should be included within the consolidated fi nancial statements of the parent company. 

IFRS 12 Disclosures of Interests in Other Entities  establishes disclosure requirements for interests in other entities, including subsidiaries, joint arrangements, associates and unconsolidated structured entities. The standard carries forward existing disclosures and also introduces significant additional disclosure requirements that address the nature of, and risks associated with, an entity’s interest in other entities. 

