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## NOTE 23. EMPLOYEE FUTURE BENEFITS (CONT ’ D) 

The following tables provide a reconciliation of the changes in the projected benefit obligation and its allocation by major countries as at December 31, the measurement date preceding the fiscal year end: 

<img src='content_image/15480.jpg'>

The reconciliation of the funded status of the benefit plans other than pensions to the amounts recorded on the consolidated balance sheets was as follows: 

<img src='content_image/15479.jpg'>

$^{(1)}$For the year ended January 31, 2003, the accrued benefit liability includes $9 million for the Canadian plans and $4 million for the foreign plans relating to the recreational products segment. These amounts are presented in liabilities related to assets held for sale. 

The following table provides the accrued benefit asset (liability) recognized in the consolidated balance sheets as at January 31: 

<img src='content_image/15478.jpg'>

