v3.25.4
Related party transactions (Tables)
12 Months Ended
Dec. 31, 2025
Related Party [Abstract]  
Disclosure of interests in subsidiaries
The following table shows BCE’s significant subsidiaries at December 31, 2025. BCE has other subsidiaries which have not been included in the table as each represents less than 10% individually and less than 20% in aggregate of total consolidated revenues.
All of these significant subsidiaries are incorporated in Canada and provide services to each other in the normal course of operations. The value of these transactions is eliminated on consolidation.
  Ownership percentage
Subsidiary 2025 2024
Bell Canada 100 % 100 %
Bell Mobility Inc. 100 % 100 %
Bell Media Inc. 100 % 100 %
The following tables show summarized financial information for our subsidiary with significant non-controlling interest (NCI).
Summarized statements of financial position
 
CTV Specialty (1)
For the year ended December 31 2025 2024
Current assets 400  423 
Non-current assets 768  733 
Total assets 1,168  1,156 
Current liabilities 164  164 
Non-current liabilities 99  92 
Total liabilities 263  256 
Total equity attributable to BCE shareholders 634  631 
NCI 271  269 
(1)At December 31, 2025 and 2024, the ownership interest held by NCI in CTV Specialty Television Inc. (CTV Specialty) was 29.9%. CTV Specialty was incorporated and operated in Canada as at such dates.
Selected income and cash flow information
CTV Specialty (1)
For the year ended December 31 2025 2024
Operating revenues 970  991 
Net earnings 179  100 
Net earnings attributable to NCI 54  31 
Total comprehensive income 174  108 
Total comprehensive income attributable to NCI 52  34 
Cash dividends paid to NCI 51  68 
(1)CTV Specialty's net earnings and total comprehensive income include nil and $2 million directly attributable to NCI for 2025 and 2024, respectively.
Compensation of key management personnel
The following table includes compensation of key management personnel for the years ended December 31, 2025 and 2024 included in our income statements. Key management personnel have the authority and responsibility for overseeing, planning, directing and controlling our business activities and consists of our Board of Directors and our Executive Leadership Team.
For the year ended December 31 2025 2024
Wages, salaries, fees and related taxes and benefits (18) (19)
Post-employment benefit plans and OPEBs cost (3) (3)
Share-based compensation (32) (26)
Key management personnel compensation expense (53) (48)