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BCE INC Interim / Quarterly Report 2004

Feb 5, 2004

30261_ffr_2004-02-06_79a85573-1243-4780-bcde-0d6dc3db6e80.zip

Interim / Quarterly Report

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6-K 1 form6ksfi.htm SUPPLEMENTARY FINANCIAL INFORMATION HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" Untitled Document

SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER

Pursuant to Rule 13a-16 or 15d-16 under the Securities Exchange Act of 1934

For the month of: February 2004 Commission File Number: 1-8481

BCE Inc. (Translation of Registrant’s name into English)

MARKER FORMAT-SHEET="Para Flush"

1000, rue de La Gauchetière Ouest, Bureau 3700, Montréal, Québec H3B 4Y7, (514) 397-7000 (Address of principal executive offices)

Indicate by check mark whether the Registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F Form 40-F X

Indicate by check mark whether the Registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

MARKER FORMAT-SHEET="Left Head Bold"

Yes No X

If "Yes" is marked, indicate below the file number assigned to the Registrant in connection with Rule 12g3-2(b): 82-_____.

Notwithstanding any reference to BCE’s Web site on the World Wide Web in the documents attached hereto, the information contained in BCE’s site or any other site on the World Wide Web referred to in BCE’s site is not a part of this Form 6-K and, therefore, is not filed with the Securities and Exchange Commission.

Fourth Quarter 2003 Supplementary Financial Information

For further information, please contact:

BCE Investor Relations

Sophie Argiriou (514) 786-8145 [email protected]

George Walker (514) 870-2488 [email protected]

BCE Inc. Supplementary Financial Information - Fourth Quarter 2003 Page 1

*********** MARKER PAGE="sheet: 1; page: 1"

BCE Consolidated (1) Consolidated Operational Data

| ($ millions, except
per share amounts) — Operating revenues | 4,910 | | 5,045 | | $ change — (135) | % change — (2.7 | %) | 19,056 | | 19,186 | | $ change — (130 | ) | % change — (0.7 | %) |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Operating
expenses | (3,056 | ) | (3,238 | ) | 182 | 5.6 | % | (11,630 | ) | (11,831 | ) | 201 | | 1.7 | % |
| EBITDA (2) | 1,854 | | 1,807 | | 47 | 2.6 | % | 7,426 | | 7,355 | | 71 | | 1.0 | % |
| Amortization expense | (786 | ) | (773 | ) | (13) | (1.7 | %) | (3,147 | ) | (3,082 | ) | (65 | ) | (2.1 | %) |
| Net benefit
plans (cost) credit | (46 | ) | 8 | | (54) | n.m | | (175 | ) | 33 | | (208 | ) | n.m | |
| Restructuring and other charges | (51 | ) | (395 | ) | 344 | 87.1 | % | (52 | ) | (887 | ) | 835 | | 94.1 | % |
| Operating income | 971 | | 647 | | 324 | 50.1 | % | 4,052 | | 3,419 | | 633 | | 18.5 | % |
| Other income
(expense) | 136 | | 2,245 | | (2,109) | (93.9 | %) | 213 | | 2,433 | | (2,220 | ) | (91.2 | %) |
| Impairment charge | - | | (765 | ) | 765 | n.m | | - | | (765 | ) | 765 | | n.m | |
| Interest
expense | (263 | ) | (341 | ) | 78 | 22.9 | % | (1,093 | ) | (1,124 | ) | 31 | | 2.8 | % |
| Earnings from continuing operations before | | | | | | | | | | | | | | | |
| income taxes and non-controlling
interest | 844 | | 1,786 | | (942) | (52.7 | %) | 3,172 | | 3,963 | | (791 | ) | (20.0 | %) |
| Income
taxes | (340 | ) | (732 | ) | 392 | 53.6 | % | (1,136 | ) | (1,583 | ) | 447 | | 28.2 | % |
| Non-controlling interest | (46 | ) | (261 | ) | 215 | 82.4 | % | (191 | ) | (602 | ) | 411 | | 68.3 | % |
| Earnings from continuing operations | 458 | | 793 | | (335) | (42.2 | %) | 1,845 | | 1,778 | | 67 | | 3.8 | % |
| Discontinued operations | (58 | ) | 919 | | (977) | n.m | | (30 | ) | 629 | | (659 | ) | n.m | |
| Net
earnings | 400 | | 1,712 | | (1,312) | (76.6 | %) | 1,815 | | 2,407 | | (592 | ) | (24.6 | %) |
| Dividends
on preferred shares | (14 | ) | (16 | ) | 2 | 12.5 | % | (64 | ) | (59 | ) | (5 | ) | (8.5 | %) |
| Premium
on redemption of preferred shares | - | | - | | - | n.m | | (7 | ) | (6 | ) | (1 | ) | (16.7 | %) |
| Net
earnings applicable to common shares | 386 | | 1,696 | | (1,310) | (77.2 | %) | 1,744 | | 2,342 | | (598 | ) | (25.5 | %) |
| Net
earnings (loss) per common share - basic | | | | | | | | | | | | | | | |
| Continuing operations | $ 0.48 | | $ 0.87 | $ | (0.39) | (44.8 | %) | $ 1.93 | | $ 2.00 | $ | (0.07 | ) | (3.5 | %) |
| Discontinued operations | $ (0.07 | ) | $ 1.01 | $ | (1.08) | n.m | | $ (0.03 | ) | $ 0.66 | $ | (0.69 | ) | n.m | |
| Net earnings | $ 0.41 | | $ 1.88 | $ | (1.47) | (78.2 | %) | $ 1.90 | | $ 2.66 | $ | (0.76 | ) | (28.6 | %) |
| Net
earnings (loss) per common share - diluted | | | | | | | | | | | | | | | |
| Continuing operations | $ 0.48 | | $ 0.86 | $ | (0.38) | (44.2 | %) | $ 1.92 | | $ 1.98 | $ | (0.06 | ) | (3.0 | %) |
| Discontinued operations | $ (0.07 | ) | $ 0.99 | $ | (1.06) | n.m | | $ (0.03 | ) | $ 0.64 | $ | (0.67 | ) | n.m | |
| Net earnings | $ 0.41 | | $ 1.85 | $ | (1.44) | (77.8 | %) | $ 1.89 | | $ 2.62 | $ | (0.73 | ) | (27.9 | %) |
| Dividends per common share | $ 0.30 | | $ 0.30 | $ | - | 0.0 | % | $ 1.20 | | $ 1.20 | $ | - | | - | |
| Average number of common shares outstanding - basic (millions) | 923.4 | | 909.1 | | | | | 920.3 | | 847.9 | | | | | |
| The
following items are included in net earnings: | | | | | | | | | | | | | | | |
| Net gains on sale of investments
and dilution gains | | | | | | | | | | | | | | | |
| Continuing operations | 84 | | 1,230 | | | | | 84 | | 1,353 | | | | | |
| Discontinued operations | (73 | ) | 911 | | | | | (65 | ) | 658 | | | | | |
| Restructuring and other charges | (30 | ) | (251 | ) | | | | (24 | ) | (504 | ) | | | | |
| Impairment charge | - | | (527 | ) | | | | - | | (527 | ) | | | | |
| Total | (19 | ) | 1,363 | | | | | (5 | ) | 980 | | | | | |
| Impact
on net earnings per share | $ (0.01 | ) | $ 1.49 | | | | | $ - | | $ 1.02 | | | | | |
| n.m. :
not meaningful | | | | | | | | | | | | | | | |

BCE Inc. Supplementary Financial Information - Fourth Quarter 2003 Page 2

*********** MARKER PAGE="sheet: 1; page: 1"

BCE Consolidated (1) Consolidated Operational Data - Historical Trend

| ($ millions,
except per share amounts) — Operating revenues | 19,056 | | 4,910 | | 4,702 | | Q2 03 — 4,748 | | Q1 03 — 4,696 | | Total 2002 — 19,186 | | Q4 02 — 5,045 | | Q3 02 — 4,677 | | 4,797 | | 4,667 | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Operating
expenses | (11,630 | ) | (3,056 | ) | (2,803 | ) | (2,848 | ) | (2,923 | ) | (11,831 | ) | (3,238 | ) | (2,792 | ) | (2,898 | ) | (2,903 | ) |
| EBITDA (2) | 7,426 | | 1,854 | | 1,899 | | 1,900 | | 1,773 | | 7,355 | | 1,807 | | 1,885 | | 1,899 | | 1,764 | |
| Amortization expense | (3,147 | ) | (786 | ) | (813 | ) | (786 | ) | (762 | ) | (3,082 | ) | (773 | ) | (755 | ) | (796 | ) | (758 | ) |
| Net benefit
plans (cost) credit | (175 | ) | (46 | ) | (44 | ) | (43 | ) | (42 | ) | 33 | | 8 | | 7 | | 12 | | 6 | |
| Restructuring and other charges | (52 | ) | (51 | ) | (1 | ) | - | | - | | (887 | ) | (395 | ) | (79 | ) | (413 | ) | - | |
| Operating income | 4,052 | | 971 | | 1,041 | | 1,071 | | 969 | | 3,419 | | 647 | | 1,058 | | 702 | | 1,012 | |
| Other income
(expense) | 213 | | 136 | | 19 | | 7 | | 51 | | 2,433 | | 2,245 | | (4 | ) | 190 | | 2 | |
| Impairment charge | - | | - | | - | | - | | - | | (765 | ) | (765 | ) | - | | - | | - | |
| Interest
expense | (1,093 | ) | (263 | ) | (267 | ) | (285 | ) | (278 | ) | (1,124 | ) | (341 | ) | (280 | ) | (253 | ) | (250 | ) |
| Earnings from continuing operations before income taxes and non-controlling interest | 3,172 | | 844 | | 793 | | 793 | | 742 | | 3,963 | | 1,786 | | 774 | | 639 | | 764 | |
| Income
taxes | (1,136 | ) | (340 | ) | (285 | ) | (271 | ) | (240 | ) | (1,583 | ) | (732 | ) | (304 | ) | (244 | ) | (303 | ) |
| Non-controlling interest | (191 | ) | (46 | ) | (50 | ) | (57 | ) | (38 | ) | (602 | ) | (261 | ) | (117 | ) | (104 | ) | (120 | ) |
| Earnings from continuing operations | 1,845 | | 458 | | 458 | | 465 | | 464 | | 1,778 | | 793 | | 353 | | 291 | | 341 | |
| Discontinued operations | (30 | ) | (58 | ) | 6 | | 13 | | 9 | | 629 | | 919 | | 12 | | (271 | ) | (31 | ) |
| Net
earnings | 1,815 | | 400 | | 464 | | 478 | | 473 | | 2,407 | | 1,712 | | 365 | | 20 | | 310 | |
| Dividends
on preferred shares | (64 | ) | (14 | ) | (18 | ) | (17 | ) | (15 | ) | (59 | ) | (16 | ) | (16 | ) | (14 | ) | (13 | ) |
| Premium
on redemption of preferred shares | (7 | ) | - | | - | | - | | (7 | ) | (6 | ) | - | | - | | - | | (6 | ) |
| Net
earnings applicable to common shares | 1,744 | | 386 | | 446 | | 461 | | 451 | | 2,342 | | 1,696 | | 349 | | 6 | | 291 | |
| Net
earnings (loss) per common share - basic | | | | | | | | | | | | | | | | | | | | |
| Continuing operations | $ 1.93 | | $ 0.48 | | $ 0.48 | $ | 0.49 | $ | 0.48 | $ | 2.00 | $ | 0.87 | $ | 0.39 | | $ 0.34 | | $ 0.40 | |
| Discontinued operations | $ (0.03 | ) | $ (0.07 | ) | $ 0.01 | $ | 0.01 | $ | 0.02 | $ | 0.66 | $ | 1.01 | $ | 0.01 | | $ (0.33 | ) | $ (0.03 | ) |
| Net earnings | $ 1.90 | | $ 0.41 | | $ 0.49 | $ | 0.50 | $ | 0.50 | $ | 2.66 | $ | 1.88 | $ | 0.40 | | $ 0.01 | | $ 0.37 | |
| Net
earnings (loss) per common share - diluted | | | | | | | | | | | | | | | | | | | | |
| Continuing operations | $ 1.92 | | $ 0.48 | | $ 0.47 | $ | 0.49 | $ | 0.48 | $ | 1.98 | $ | 0.86 | $ | 0.39 | | $ 0.34 | | $ 0.39 | |
| Discontinued operations | $ (0.03 | ) | $ (0.07 | ) | $ 0.01 | $ | 0.01 | $ | 0.02 | $ | 0.64 | $ | 0.99 | $ | 0.01 | | $ (0.33 | ) | $ (0.03 | ) |
| Net earnings | $ 1.89 | | $ 0.41 | | $ 0.48 | $ | 0.50 | $ | 0.50 | $ | 2.62 | $ | 1.85 | $ | 0.40 | | $ 0.01 | | $ 0.36 | |
| Dividends per common share | $ 1.20 | | $ 0.30 | | $ 0.30 | $ | 0.30 | $ | 0.30 | $ | 1.20 | $ | 0.30 | $ | 0.30 | | $ 0.30 | | $ 0.30 | |
| Average number of common shares outstanding - basic (millions) | 920.3 | | 923.4 | | 921.5 | | 919.3 | | 917.1 | | 847.9 | | 909.1 | | 864.1 | | 808.7 | | 808.6 | |
| The
following items are included in net earnings: | | | | | | | | | | | | | | | | | | | | |
| Net gains on sale of investments
and dilution gains | | | | | | | | | | | | | | | | | | | | |
| Continuing operations | 84 | | 84 | | - | | - | | - | | 1,353 | | 1,230 | | 12 | | 111 | | - | |
| Discontinued operations | (65 | ) | (73 | ) | 8 | | - | | - | | 658 | | 911 | | - | | (253 | ) | - | |
| Restructuring and other charges | (24 | ) | (30 | ) | 6 | | - | | - | | (504 | ) | (251 | ) | (37 | ) | (216 | ) | - | |
| Impairment charge | - | | - | | - | | - | | - | | (527 | ) | (527 | ) | - | | - | | - | |
| Total | (5 | ) | (19 | ) | 14 | | - | | - | | 980 | | 1,363 | | (25 | ) | (358 | ) | - | |
| Impact
on net earnings per share | $ - | | $ (0.01 | ) | $ 0.01 | $ | - | $ | - | $ | 1.02 | $ | 1.49 | $ | (0.03 | ) | $ (0.44 | ) | $ - | |

BCE Inc. Supplementary Financial Information - Fourth Quarter 2003 Page 3

*********** MARKER PAGE="sheet: 1; page: 1"

BCE Consolidated (1) Segmented Data

| ($ millions,
except where otherwise indicated) | Q4 2003 | | Q4 2002 | | $ change | % change | | | Total 2003 | | Total 2002 | | $ change | | % change | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Revenues | | | | | | | | | | | | | | | | |
| Bell Canada
Segment | 4,281 | | 4,450 | | (169 | ) | (3.8 | %) | 16,698 | | 17,102 | | (404 | ) | (2.4 | %) |
| Bell Globemedia | 375 | | 379 | | (4 | ) | (1.1 | %) | 1,363 | | 1,290 | | 73 | | 5.7 | % |
| Advertising | 283 | | 284 | | (1 | ) | (0.4 | %) | 978 | | 913 | | 65 | | 7.1 | % |
| Subscriber | 69 | | 72 | | (3 | ) | (4.2 | %) | 291 | | 287 | | 4 | | 1.4 | % |
| Production and Sundry | 23 | | 23 | | - | | 0.0 | % | 94 | | 90 | | 4 | | 4.4 | % |
| BCE Emergis | 77 | | 86 | | (9 | ) | (10.5 | %) | 316 | | 346 | | (30 | ) | (8.7 | %) |
| eFinance Solutions | 60 | | 68 | | (8 | ) | (11.8 | %) | 249 | | 264 | | (15 | ) | (5.7 | %) |
| eHealth Solutions | 17 | | 18 | | (1 | ) | (5.6 | %) | 67 | | 82 | | (15 | ) | (18.3 | %) |
| BCE Ventures | 316 | | 282 | | 34 | | 12.1 | % | 1,218 | | 1,064 | | 154 | | 14.5 | % |
| CGI | 211 | | 185 | | 26 | | 14.1 | % | 849 | | 709 | | 140 | | 19.7 | % |
| Telesat | 99 | | 95 | | 4 | | 4.2 | % | 345 | | 327 | | 18 | | 5.5 | % |
| Other | 6 | | 2 | | 4 | | n.m | | 24 | | 28 | | (4 | ) | (14.3 | %) |
| Corporate
and other (including inter-segment eliminations) | (139 | ) | (152 | ) | 13 | | 8.6 | % | (539 | ) | (616 | ) | 77 | | 12.5 | % |
| Total
revenues | 4,910 | | 5,045 | | (135 | ) | (2.7 | %) | 19,056 | | 19,186 | | (130 | ) | (0.7 | %) |
| EBITDA | | | | | | | | | | | | | | | | |
| Bell Canada
Segment | 1,731 | | 1,690 | | 41 | | 2.4 | % | 7,001 | | 7,079 | | (78 | ) | (1.1 | %) |
| Bell Canada
(including Aliant) | 1,752 | | 1,752 | | - | | 0.0 | % | 7,046 | | 7,255 | | (209 | ) | (2.9 | %) |
| Bell ExpressVu | (21 | ) | (62 | ) | 41 | | 66.1 | % | (45 | ) | (176 | ) | 131 | | 74.4 | % |
| Bell Globemedia | 83 | | 72 | | 11 | | 15.3 | % | 233 | | 180 | | 53 | | 29.4 | % |
| BCE Emergis | 6 | | 10 | | (4 | ) | (40.0 | %) | 15 | | (29 | ) | 44 | | n.m | |
| BCE Ventures | 91 | | 71 | | 20 | | 28.2 | % | 347 | | 287 | | 60 | | 20.9 | % |
| CGI | 33 | | 25 | | 8 | | 32.0 | % | 131 | | 99 | | 32 | | 32.3 | % |
| Telesat | 55 | | 47 | | 8 | | 17.0 | % | 206 | | 184 | | 22 | | 12.0 | % |
| Other | 3 | | (1 | ) | 4 | | n.m | | 10 | | 4 | | 6 | | n.m | |
| Corporate
and other (including inter-segment eliminations) | (57 | ) | (36 | ) | (21 | ) | (58.3 | %) | (170 | ) | (162 | ) | (8 | ) | (4.9 | %) |
| Total
EBITDA | 1,854 | | 1,807 | | 47 | | 2.6 | % | 7,426 | | 7,355 | | 71 | | 1.0 | % |
| EBITDA
margin (%) | 37.8 | % | 35.8 | % | | | | | 39.0 | % | 38.3 | % | | | | |
| EBITDA
: Interest expense | 7.05 | | 5.30 | | | | | | 6.79 | | 6.54 | | | | | |
| Net
earnings applicable to common shares | | | | | | | | | | | | | | | | |
| Bell Canada
Segment | 493 | | 1,360 | | (867 | ) | (63.8 | %) | 1,773 | | 2,334 | | (561 | ) | (24.0 | %) |
| Bell Canada (including Aliant) | 530 | | 1,433 | | (903 | ) | (63.0 | %) | 1,900 | | 2,521 | | (621 | ) | (24.6 | %) |
| Bell ExpressVu | (37 | ) | (73 | ) | 36 | | 49.3 | % | (127 | ) | (187 | ) | 60 | | 32.1 | % |
| Bell Globemedia | 39 | | (493 | ) | 532 | | n.m | | 51 | | (492 | ) | 543 | | n.m | |
| BCE Emergis | (27 | ) | 2 | | (29 | ) | n.m | | (26 | ) | (93 | ) | 67 | | 72.0 | % |
| BCE Ventures | 28 | | 31 | | (3 | ) | (9.7 | %) | 135 | | 129 | | 6 | | 4.7 | % |
| CGI | 12 | | 14 | | (2 | ) | (14.3 | %) | 55 | | 43 | | 12 | | 27.9 | % |
| Telesat | 11 | | 19 | | (8 | ) | (42.1 | %) | 68 | | 56 | | 12 | | 21.4 | % |
| Other | 5 | | (2 | ) | 7 | | n.m | | 12 | | 30 | | (18 | ) | (60.0 | %) |
| Corporate
and other (including inter-segment eliminations) | (89 | ) | (123 | ) | 34 | | 27.6 | % | (159 | ) | (165 | ) | 6 | | 3.6 | % |
| Discontinued operations | (58 | ) | 919 | | (977 | ) | n.m | | (30 | ) | 629 | | (659 | ) | n.m | |
| Total
net earnings applicable to common shares | 386 | | 1,696 | | (1,310 | ) | (77.2 | %) | 1,744 | | 2,342 | | (598 | ) | (25.5 | %) |

| Proportionate
EBITDA, net debt and preferreds | | | | | | | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| As at December 31, 2003 | | | | | | | | | | | | | | |
| | Proportionate EBITDA | | | | | | | | | | | | | |
| | BCE Ownership (%) | Q4 03 | | Q3 03 | | Q2 03 | | Q1 03 | | 12-Mth Trailing | | Proportionate net debt and preferreds | | |
| Bell Canada
Segment | | | | | | | | | | | | | | |
| Bell Canada (excl. Aliant &
ExpressVu) | 100 % | 1,535 | | 1,593 | | 1,536 | | 1,507 | | 6,171 | | 10,969 | | (a) |
| Aliant | 53.5 % | 116 | | 125 | | 125 | | 103 | | 469 | | 437 | | |
| ExpressVu | 100 % | (21 | ) | (9 | ) | (9 | ) | (6 | ) | (45 | ) | (3 | ) | (b) |
| Total Bell
Canada Segment | | 1,630 | | 1,709 | | 1,652 | | 1,604 | | 6,595 | | 11,403 | | |
| Bell Globemedia | 68.5 % | 50 | | 18 | | 45 | | 21 | | 134 | | 109 | | |
| BCE Emergis | 63.9 % | 4 | | 3 | | 3 | | - | | 10 | | (64 | ) | |
| BCE Ventures | | | | | | | | | | | | | | |
| CGI | 29.8 % | 33 | | 32 | | 35 | | 31 | | 131 | | 41 | | |
| Telesat | 100 % | 55 | | 51 | | 50 | | 50 | | 206 | | 443 | | |
| Other | 100 % | 3 | | 2 | | 3 | | 2 | | 10 | | 2 | | |
| Total BCE
Ventures | | 91 | | 85 | | 88 | | 83 | | 347 | | 486 | | |
| Corporate | 100 % | (57 | ) | (43 | ) | (30 | ) | (40 | ) | (170 | ) | | | |
| Perpetual Preferred Shares | | | | | | | | | | | | 1,670 | | |
| Debt due within one year | | | | | | | | | | | | 351 | | (c) |
| Long term debt | | | | | | | | | | | | 2,000 | | |
| less: | | | | | | | | | | | | | | |
| Cash and cash equivalents | | | | | | | | | | | | (133 | ) | |
| Nortel common shares at market | | | | | | | | | | | | (77 | ) | |
| Total Corporate | | | | | | | | | | | | 3,811 | | |
| Total | | 1,718 | | 1,772 | | 1,758 | | 1,668 | | 6,916 | | 15,745 | | |
| n.m. :
not meaningful | | | | | | | | | | | | | | |

(a) Net of $498 million of intersegment debt.
(b) Net of $422 million of intersegment debt.
(c) Represents $351 million of retractable preferred shares

BCE Inc. Supplementary Financial Information - Fourth Quarter 2003 Page 4

*********** MARKER PAGE="sheet: 1; page: 1"

BCE Consolidated (1) Segmented Data - Historical Trend

| ($ millions,
except where otherwise indicated) | Total 2003 | | Q4 03 | | Q3 03 | | Q2 03 | | Q1 03 | | Total 2002 | | Q4 02 | | Q3 02 | | Q2 02 | | Q1 02 | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Revenues | | | | | | | | | | | | | | | | | | | | |
| Bell Canada
Segment | 16,698 | | 4,281 | | 4,169 | | 4,145 | | 4,103 | | 17,102 | | 4,450 | | 4,219 | | 4,276 | | 4,157 | |
| Bell Globemedia | 1,363 | | 375 | | 296 | | 357 | | 335 | | 1,290 | | 379 | | 273 | | 326 | | 312 | |
| Advertising | 978 | | 283 | | 201 | | 259 | | 235 | | 913 | | 284 | | 180 | | 230 | | 219 | |
| Subscriber | 291 | | 69 | | 73 | | 75 | | 74 | | 287 | | 72 | | 72 | | 70 | | 73 | |
| Production and Sundry | 94 | | 23 | | 22 | | 23 | | 26 | | 90 | | 23 | | 21 | | 26 | | 20 | |
| BCE Emergis | 316 | | 77 | | 78 | | 82 | | 79 | | 346 | | 86 | | 86 | | 91 | | 83 | |
| eFinance Solutions | 249 | | 60 | | 63 | | 64 | | 62 | | 264 | | 68 | | 65 | | 66 | | 65 | |
| eHealth Solutions | 67 | | 17 | | 15 | | 18 | | 17 | | 82 | | 18 | | 21 | | 25 | | 18 | |
| BCE Ventures | 1,218 | | 316 | | 295 | | 304 | | 303 | | 1,064 | | 282 | | 258 | | 261 | | 263 | |
| CGI | 849 | | 211 | | 205 | | 214 | | 219 | | 709 | | 185 | | 177 | | 176 | | 171 | |
| Telesat | 345 | | 99 | | 84 | | 83 | | 79 | | 327 | | 95 | | 77 | | 78 | | 77 | |
| Other | 24 | | 6 | | 6 | | 7 | | 5 | | 28 | | 2 | | 4 | | 7 | | 15 | |
| Corporate
and other (including inter-segment eliminations) | (539 | ) | (139 | ) | (136 | ) | (140 | ) | (124 | ) | (616 | ) | (152 | ) | (159 | ) | (157 | ) | (148 | ) |
| Total
revenues | 19,056 | | 4,910 | | 4,702 | | 4,748 | | 4,696 | | 19,186 | | 5,045 | | 4,677 | | 4,797 | | 4,667 | |
| EBITDA | | | | | | | | | | | | | | | | | | | | |
| Bell Canada
Segment | 7,001 | | 1,731 | | 1,817 | | 1,760 | | 1,693 | | 7,079 | | 1,690 | | 1,849 | | 1,816 | | 1,724 | |
| Bell Canada (including Aliant) | 7,046 | | 1,752 | | 1,826 | | 1,769 | | 1,699 | | 7,255 | | 1,752 | | 1,888 | | 1,841 | | 1,774 | |
| Bell ExpressVu | (45 | ) | (21 | ) | (9 | ) | (9 | ) | (6 | ) | (176 | ) | (62 | ) | (39 | ) | (25 | ) | (50 | ) |
| Bell Globemedia | 233 | | 83 | | 36 | | 77 | | 37 | | 180 | | 72 | | 17 | | 58 | | 33 | |
| BCE Emergis | 15 | | 6 | | 4 | | 5 | | - | | (29 | ) | 10 | | (3 | ) | (3 | ) | (33 | ) |
| BCE Ventures | 347 | | 91 | | 85 | | 88 | | 83 | | 287 | | 71 | | 66 | | 73 | | 77 | |
| CGI | 131 | | 33 | | 32 | | 35 | | 31 | | 99 | | 25 | | 21 | | 28 | | 25 | |
| Telesat | 206 | | 55 | | 51 | | 50 | | 50 | | 184 | | 47 | | 44 | | 46 | | 47 | |
| Other | 10 | | 3 | | 2 | | 3 | | 2 | | 4 | | (1 | ) | 1 | | (1 | ) | 5 | |
| Corporate
and other (including inter-segment eliminations) | (170 | ) | (57 | ) | (43 | ) | (30 | ) | (40 | ) | (162 | ) | (36 | ) | (44 | ) | (45 | ) | (37 | ) |
| Total
EBITDA | 7,426 | | 1,854 | | 1,899 | | 1,900 | | 1,773 | | 7,355 | | 1,807 | | 1,885 | | 1,899 | | 1,764 | |
| EBITDA
margin (%) | 39.0 | % | 37.8 | % | 40.4 | % | 40.0 | % | 37.8 | % | 38.3 | % | 35.8 | % | 40.3 | % | 39.6 | % | 37.8 | % |
| EBITDA
: Interest expense | 6.79 | | 7.05 | | 7.11 | | 6.67 | | 6.38 | | 6.54 | | 5.30 | | 6.73 | | 7.51 | | 7.06 | |
| Net earnings applicable to common
shares | | | | | | | | | | | | | | | | | | | | |
| Bell Canada
Segment | 1,773 | | 493 | | 439 | | 415 | | 426 | | 2,334 | | 1,360 | | 325 | | 340 | | 309 | |
| Bell Canada (including Aliant) | 1,900 | | 530 | | 471 | | 446 | | 453 | | 2,521 | | 1,433 | | 357 | | 375 | | 356 | |
| Bell ExpressVu | (127 | ) | (37 | ) | (32 | ) | (31 | ) | (27 | ) | (187 | ) | (73 | ) | (32 | ) | (35 | ) | (47 | ) |
| Bell Globemedia | 51 | | 39 | | (1 | ) | 15 | | (2 | ) | (492 | ) | (493 | ) | (11 | ) | 11 | | 1 | |
| BCE Emergis | (26 | ) | (27 | ) | 5 | | (2 | ) | (2 | ) | (93 | ) | 2 | | 2 | | (73 | ) | (24 | ) |
| BCE Ventures | 135 | | 28 | | 30 | | 38 | | 39 | | 129 | | 31 | | 15 | | 59 | | 24 | |
| CGI | 55 | | 12 | | 12 | | 13 | | 18 | | 43 | | 14 | | 7 | | 11 | | 11 | |
| Telesat | 68 | | 11 | | 15 | | 22 | | 20 | | 56 | | 19 | | 8 | | 16 | | 13 | |
| Other | 12 | | 5 | | 3 | | 3 | | 1 | | 30 | | (2 | ) | - | | 32 | | - | |
| Corporate
and other (including inter-segment eliminations) | (159 | ) | (89 | ) | (33 | ) | (18 | ) | (19 | ) | (165 | ) | (123 | ) | 6 | | (60 | ) | 12 | |
| Discontinued operations | (30 | ) | (58 | ) | 6 | | 13 | | 9 | | 629 | | 919 | | 12 | | (271 | ) | (31 | ) |
| Total
net earnings applicable to common shares | 1,744 | | 386 | | 446 | | 461 | | 451 | | 2,342 | | 1,696 | | 349 | | 6 | | 291 | |

BCE Inc. Supplementary Financial Information - Fourth Quarter 2003 Page 5

*********** MARKER PAGE="sheet: 1; page: 1"

BCE Consolidated (1) Consolidated Balance Sheet Data

($ millions, except where otherwise indicated) December 31 2003 December 31 2002
ASSETS
Current assets
Cash and cash equivalents 714 263
Accounts receivable 2,077 2,181
Other current assets 745 731
Current assets of discontinued
operations 45 257
Total
current assets 3,581 3,432
Capital assets 21,189 20,380
Other
long-term assets 3,550 3,789
Indefinite-life intangible assets 2,910 900
Goodwill 7,825 9,471
Non-current assets of discontinued operations 276 1,134
Total
assets 39,331 39,106
LIABILITIES
Current liabilities
Accounts payable and accrued
liabilities 3,691 3,712
Debt due within one year 1,537 1,957
Current liabilities of discontinued
operations 27 191
Total
current liabilities 5,255 5,860
Long-term debt 12,393 13,117
Other
long-term liabilities 4,699 3,650
Non-current liabilities of discontinued operations 1 280
Total
liabilities 22,348 22,907
Non-controlling interest 3,403 3,584
SHAREHOLDERS' EQUITY
Preferred shares 1,670 1,510
Common
shareholders' equity
Common shares 16,749 16,520
Contributed surplus 1,037 1,010
Deficit (5,830 ) (6,435 )
Currency translation adjustment (46 ) 10
Total
common shareholders' equity 11,910 11,105
Total
shareholders' equity 13,580 12,615
Total
liabilities and shareholders' equity 39,331 39,106
Number
of common shares outstanding 924.0 915.9
Capital Structure
Net
debt : Total Capitalization 43.8 % 48.4 %
Net
debt : Trailing 12 month EBITDA 1.78 2.06

BCE Inc. Supplementary Financial Information - Fourth Quarter 2003 Page 6

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BCE Consolidated (1) Consolidated Cash Flow Data

| ($ millions,
except where otherwise indicated) | | | Q4 2002 | | $ change | | Total 2003 | | Total 2002 | | $ change | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Cash
flows from operating activities | | | | | | | | | | | | |
| Earnings from continuing operations | 458 | | 793 | | (335 | ) | 1,845 | | 1,778 | | 67 | |
| Adjustments to reconcile earnings
from continuing | | | | | | | | | | | | |
| operations to cash flows from
operating activities: | | | | | | | | | | | | |
| Amortization expense | 786 | | 773 | | 13 | | 3,147 | | 3,082 | | 65 | |
| Net benefit plans cost (credit) | 46 | | (8 | ) | 54 | | 175 | | (33 | ) | 208 | |
| Restructuring and other charges
(non-cash portion) | 49 | | 333 | | (284 | ) | 44 | | 805 | | (761 | ) |
| Impairment charge | - | | 765 | | (765 | ) | - | | 765 | | (765 | ) |
| Net gains on investments | (101 | ) | (2,254 | ) | 2,153 | | (76 | ) | (2,414 | ) | 2,338 | |
| Future income taxes | 217 | | 570 | | (353 | ) | 433 | | 518 | | (85 | ) |
| Non-controlling interest | 46 | | 261 | | (215 | ) | 191 | | 602 | | (411 | ) |
| Contributions to employee benefit
plans and other | | | | | | | | | | | | |
| benefit plan payments | (110 | ) | (29 | ) | (81 | ) | (247 | ) | (97 | ) | (150 | ) |
| Other items | (31 | ) | 46 | | (77 | ) | (90 | ) | (12 | ) | (78 | ) |
| Change in non-cash working capital | 250 | | (112 | ) | 362 | | 593 | | (616 | ) | 1,209 | |
| | 1,610 | | 1,138 | | 472 | | 6,015 | | 4,378 | | 1,637 | |
| Capital expenditures | (1,083 | ) | (1,066 | ) | (17 | ) | (3,179 | ) | (3,731 | ) | 552 | |
| Other items | (7 | ) | (1 | ) | (6 | ) | 64 | | 13 | | 51 | |
| Cash preferred dividends and
cash dividends paid by subsidiaries | | | | | | | | | | | | |
| to non-controlling interest | (69 | ) | (160 | ) | 91 | | (245 | ) | (511 | ) | 266 | |
| Free
Cash Flow from operations, before common dividends (2) | 451 | | (89 | ) | 540 | | 2,655 | | 149 | | 2,506 | |
| Cash common dividends | (259 | ) | (271 | ) | 12 | | (1,029 | ) | (999 | ) | (30 | ) |
| Free
Cash Flow from operations, after common dividends (2) | 192 | | (360 | ) | 552 | | 1,626 | | (850 | ) | 2,476 | |
| Business acquisitions | (42 | ) | (5,078 | ) | 5,036 | | (119 | ) | (6,471 | ) | 6,352 | |
| Business dispositions | - | | 2,758 | | (2,758 | ) | 55 | | 3,190 | | (3,135 | ) |
| Decrease (increase) in investments
accounted for under the cost | | | | | | | | | | | | |
| and equity methods | 151 | | (13 | ) | 164 | | 164 | | (86 | ) | 250 | |
| Free
Cash Flow after investments and divestitures | 301 | | (2,693 | ) | 2,994 | | 1,726 | | (4,217 | ) | 5,943 | |
| Other
financing activities | | | | | | | | | | | | |
| Decrease in notes payable and
bank advances | (53 | ) | (633 | ) | 580 | | (295 | ) | (213 | ) | (82 | ) |
| Issue of long-term debt | 105 | | 2,509 | | (2,404 | ) | 1,986 | | 4,908 | | (2,922 | ) |
| Repayment of long-term debt | (1,538 | ) | (2,068 | ) | 530 | | (3,515 | ) | (2,720 | ) | (795 | ) |
| Issue of common shares | 5 | | 303 | | (298 | ) | 19 | | 2,693 | | (2,674 | ) |
| Issue of preferred shares | - | | - | | - | | 510 | | 510 | | - | |
| Redemption of preferred shares | - | | - | | - | | (357 | ) | (306 | ) | (51 | ) |
| Costs relating to the issuance
of common shares | - | | - | | - | | - | | (78 | ) | 78 | |
| Issue of equity securities and
convertible debentures by | | | | | | | | | | | | |
| subsidiaries to non-controlling
interest | 19 | | 4 | | 15 | | 130 | | 93 | | 37 | |
| Redemption of equity securities
by subsidiaries | (34 | ) | - | | (34 | ) | (108 | ) | - | | (108 | ) |
| Other items | (42 | ) | (9 | ) | (33 | ) | (44 | ) | (44 | ) | - | |
| | (1,538 | ) | 106 | | (1,644 | ) | (1,674 | ) | 4,843 | | (6,517 | ) |
| Cash provided
by (used in) continuing operations | (1,237 | ) | (2,587 | ) | 1,350 | | 52 | | 626 | | (574 | ) |
| Cash provided
by (used in) discontinued operations | 342 | | 23 | | 319 | | 364 | | (889 | ) | 1,253 | |
| Net increase
(decrease) in cash and cash equivalents | (895 | ) | (2,564 | ) | 1,669 | | 416 | | (263 | ) | 679 | |
| Cash and
cash equivalents at beginning of period | 1,617 | | 2,870 | | (1,253 | ) | 306 | | 569 | | (263 | ) |
| Cash
and cash equivalents at end of period | 722 | | 306 | | 416 | | 722 | | 306 | | 416 | |
| Consists of: | | | | | | | | | | | | |
| Cash and cash equivalents of
continuing operations | 714 | | 263 | | 451 | | 714 | | 263 | | 451 | |
| Cash and cash equivalents of
discontinued operations | 8 | | 43 | | (35 | ) | 8 | | 43 | | (35 | ) |
| Total | 722 | | 306 | | 416 | | 722 | | 306 | | 416 | |
| Other information | | | | | | | | | | | | |
| Capital
expenditures as a percentage of revenues | 22.1 | % | 21.1 | % | (1.0) pts | | 16.7 | % | 19.4 | % | 2.7 | pts |
| Cash flow
per share (3) | $ 0.57 | $ | 0.08 | $ | 0.49 | $ | 3.08 | $ | 0.76 | $ | 2.32 | |
| Annualized cash flow yield (4) | 6.8 | % | (1.2 | %) | 8.0 | pts | 9.9 | % | 0.6 | % | 9.3 | pts |
| Common
dividend payout | 67.1 | % | 16.0 | % | 51.1 | pts | 59.0 | % | 42.7 | % | 16.3 | pts |

BCE Inc. Supplementary Financial Information - Fourth Quarter 2003 Page 7

*********** MARKER PAGE="sheet: 1; page: 1"

BCE Consolidated (1) Consolidated Cash Flow Data - Historical Trend

| ($ millions,
except where otherwise indicated) | | | Q4 03 | | Q3 03 | | Q2 03 | | Q1 03 | | Total 2002 | | Q4 02 | | Q3 02 | | Q2 02 | | Q1 02 | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Cash
flows from operating activities | | | | | | | | | | | | | | | | | | | | |
| Earnings from continuing operations | 1,845 | | 458 | | 458 | | 465 | | 464 | | 1,778 | | 793 | | 353 | | 291 | | 341 | |
| Adjustments to reconcile earnings
from continuing | | | | | | | | | | | | | | | | | | | | |
| operations to cash flows from
operating activities: | | | | | | | | | | | | | | | | | | | | |
| Amortization expense | 3,147 | | 786 | | 813 | | 786 | | 762 | | 3,082 | | 773 | | 755 | | 796 | | 758 | |
| Net benefit plans cost (credit) | 175 | | 46 | | 44 | | 43 | | 42 | | (33 | ) | (8 | ) | (7 | ) | (12 | ) | (6 | ) |
| Restructuring and other charges
(non-cash portion) | 44 | | 49 | | (5 | ) | - | | - | | 805 | | 333 | | 67 | | 405 | | - | |
| Impairment charge | - | | - | | - | | - | | - | | 765 | | 765 | | - | | - | | - | |
| Net gains on investments | (76 | ) | (101 | ) | 25 | | - | | - | | (2,414 | ) | (2,254 | ) | (12 | ) | (148 | ) | - | |
| Future income taxes | 433 | | 217 | | 134 | | 102 | | (20 | ) | 518 | | 570 | | 103 | | (136 | ) | (19 | ) |
| Non-controlling interest | 191 | | 46 | | 50 | | 57 | | 38 | | 602 | | 261 | | 117 | | 104 | | 120 | |
| Contributions to employee benefit
plans and | | | | | | | | | | | | | | | | | | | | |
| other benefit plan payments | (247 | ) | (110 | ) | (68 | ) | (42 | ) | (27 | ) | (97 | ) | (29 | ) | (24 | ) | (22 | ) | (22 | ) |
| Other items | (90 | ) | (31 | ) | (12 | ) | (91 | ) | 44 | | (12 | ) | 46 | | (55 | ) | (16 | ) | 13 | |
| Change in non-cash working capital | 593 | | 250 | | 429 | | 60 | | (146 | ) | (616 | ) | (112 | ) | 145 | | (88 | ) | (561 | ) |
| | 6,015 | | 1,610 | | 1,868 | | 1,380 | | 1,157 | | 4,378 | | 1,138 | | 1,442 | | 1,174 | | 624 | |
| Capital expenditures | (3,179 | ) | (1,083 | ) | (794 | ) | (708 | ) | (594 | ) | (3,731 | ) | (1,066 | ) | (896 | ) | (924 | ) | (845 | ) |
| Other items | 64 | | (7 | ) | 156 | | (45 | ) | (40 | ) | 13 | | (1 | ) | 26 | | 15 | | (27 | ) |
| Cash preferred dividends and
cash dividends paid | | | | | | | | | | | | | | | | | | | | |
| by subsidiaries to non-controlling
interest | (245 | ) | (69 | ) | (52 | ) | (69 | ) | (55 | ) | (511 | ) | (160 | ) | (146 | ) | (127 | ) | (78 | ) |
| Free
Cash Flow from operations, before common dividends | 2,655 | | 451 | | 1,178 | | 558 | | 468 | | 149 | | (89 | ) | 426 | | 138 | | (326 | ) |
| Cash common dividends | (1,029 | ) | (259 | ) | (259 | ) | (254 | ) | (257 | ) | (999 | ) | (271 | ) | (243 | ) | (242 | ) | (243 | ) |
| Free
Cash Flow from operations, after common dividends (2) | 1,626 | | 192 | | 919 | | 304 | | 211 | | (850 | ) | (360 | ) | 183 | | (104 | ) | (569 | ) |
| Business acquisitions | (119 | ) | (42 | ) | (7 | ) | (7 | ) | (63 | ) | (6,471 | ) | (5,078 | ) | (1,378 | ) | - | | (15 | ) |
| Business dispositions | 55 | | - | | 55 | | - | | - | | 3,190 | | 2,758 | | - | | 306 | | 126 | |
| Decrease (increase) in investments
accounted for | | | | | | | | | | | | | | | | | | | | |
| under the cost and equity methods | 164 | | 151 | | 7 | | (1 | ) | 7 | | (86 | ) | (13 | ) | (8 | ) | (8 | ) | (57 | ) |
| Free
Cash Flow after investments and divestitures | 1,726 | | 301 | | 974 | | 296 | | 155 | | (4,217 | ) | (2,693 | ) | (1,203 | ) | 194 | | (515 | ) |
| Other
financing activities | | | | | | | | | | | | | | | | | | | | |
| Decrease in notes payable and
bank advances | (295 | ) | (53 | ) | (73 | ) | (56 | ) | (113 | ) | (213 | ) | (633 | ) | (58 | ) | 600 | | (122 | ) |
| Issue of long-term debt | 1,986 | | 105 | | 17 | | 72 | | 1,792 | | 4,908 | | 2,509 | | 1,104 | | 43 | | 1,252 | |
| Repayment of long-term debt | (3,515 | ) | (1,538 | ) | (147 | ) | (1,464 | ) | (366 | ) | (2,720 | ) | (2,068 | ) | (291 | ) | (261 | ) | (100 | ) |
| Issue of common shares | 19 | | 5 | | 5 | | 4 | | 5 | | 2,693 | | 303 | | 2,381 | | 7 | | 2 | |
| Issue of preferred shares | 510 | | - | | - | | - | | 510 | | 510 | | - | | - | | - | | 510 | |
| Redemption of preferred shares | (357 | ) | - | | - | | - | | (357 | ) | (306 | ) | - | | - | | - | | (306 | ) |
| Costs relating to the issuance
of common shares | - | | - | | - | | - | | - | | (78 | ) | - | | (78 | ) | - | | - | |
| Issue of equity securities and
convertible debentures by | | | | | | | | | | | | | | | | | | | | |
| subsidiaries to non-controlling
interest | 130 | | 19 | | 24 | | 14 | | 73 | | 93 | | 4 | | 44 | | 38 | | 7 | |
| Redemption of equity securities
by subsidiaries | (108 | ) | (34 | ) | (39 | ) | (16 | ) | (19 | ) | - | | - | | - | | - | | - | |
| Other items | (44 | ) | (42 | ) | 56 | | (56 | ) | (2 | ) | (44 | ) | (9 | ) | (39 | ) | 10 | | (6 | ) |
| | (1,674 | ) | (1,538 | ) | (157 | ) | (1,502 | ) | 1,523 | | 4,843 | | 106 | | 3,063 | | 437 | | 1,237 | |
| Cash provided
by (used in) continuing operations | 52 | | (1,237 | ) | 817 | | (1,206 | ) | 1,678 | | 626 | | (2,587 | ) | 1,860 | | 631 | | 722 | |
| Cash (provided
by) used in discontinued operations | 364 | | 342 | | 4 | | 14 | | 4 | | (889 | ) | 23 | | 20 | | (533 | ) | (399 | ) |
| Net increase
(decrease) in cash and cash equivalents | 416 | | (895 | ) | 821 | | (1,192 | ) | 1,682 | | (263 | ) | (2,564 | ) | 1,880 | | 98 | | 323 | |
| Cash and
cash equivalents at beginning of period | 306 | | 1,617 | | 796 | | 1,988 | | 306 | | 569 | | 2,870 | | 990 | | 892 | | 569 | |
| Cash
and cash equivalents at end of period | 722 | | 722 | | 1,617 | | 796 | | 1,988 | | 306 | | 306 | | 2,870 | | 990 | | 892 | |
| Consists of: | | | | | | | | | | | | | | | | | | | | |
| Cash and cash equivalents of
continuing operations | 714 | | 714 | | 1,552 | | 735 | | 1,941 | | 263 | | 263 | | 2,850 | | 990 | | 359 | |
| Cash and cash equivalents of
discontinued operations | 8 | | 8 | | 65 | | 61 | | 47 | | 43 | | 43 | | 20 | | - | | 533 | |
| Total | 722 | | 722 | | 1,617 | | 796 | | 1,988 | | 306 | | 306 | | 2,870 | | 990 | | 892 | |
| Other information | | | | | | | | | | | | | | | | | | | | |
| Capital
expenditures as a percentage of revenues | 16.7 | % | 22.1 | % | 16.9 | % | 14.9 | % | 12.6 | % | 19.4 | % | 21.1 | % | 19.2 | % | 19.3 | % | 18.1 | % |
| Cash flow
per share (3) | $ 3.08 | $ | 0.57 | $ | 1.17 | $ | 0.73 | $ | 0.61 | $ | 0.76 | $ | 0.08 | $ | 0.63 | $ | 0.31 | $ | (0.27 | ) |
| Annualized cash flow yield (4) | 9.9 | % | 6.8 | % | 17.6 | % | 8.0 | % | 7.6 | % | 0.6 | % | (1.2 | %) | 6.8 | % | 2.4 | % | (5.6 | %) |
| Common
dividend payout | 59.0 | % | 67.1 | % | 58.1 | % | 55.1 | % | 57.0 | % | 42.7 | % | 16.0 | % | 69.6 | % | n.m. | | 83.5 | % |

BCE Inc. Supplementary Financial Information - Fourth Quarter 2003 Page 8

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Bell Canada Segment (1) Operational Data

| ($ millions,
except where otherwise indicated) | Q4 2003 | | Q4 2002 | | $ change | | % change | | Total 2003 | | Total 2002 | | $ change | | % change | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Revenues | | | | | | | | | | | | | | | | |
| Local and
access | 1,563 | | 1,564 | | (1 | ) | (0.1 | %) | 6,105 | | 6,129 | | (24 | ) | (0.4 | %) |
| Long distance | 602 | | 635 | | (33 | ) | (5.2 | %) | 2,487 | | 2,579 | | (92 | ) | (3.6 | %) |
| Wireless | 674 | | 581 | | 93 | | 16.0 | % | 2,526 | | 2,203 | | 323 | | 14.7 | % |
| Data | 972 | | 1,024 | | (52 | ) | (5.1 | %) | 3,791 | | 3,770 | | 21 | | 0.6 | % |
| Bell ExpressVu | 201 | | 176 | | 25 | | 14.2 | % | 761 | | 638 | | 123 | | 19.3 | % |
| Terminal
sales and other | 269 | | 379 | | (110 | ) | (29.0 | %) | 1,028 | | 1,282 | | (254 | ) | (19.8 | %) |
| Directory
advertising | - | | 91 | | (91 | ) | n.m | | - | | 501 | | (501 | ) | n.m | |
| | 4,281 | | 4,450 | | (169 | ) | (3.8 | %) | 16,698 | | 17,102 | | (404 | ) | (2.4 | %) |
| Cash
operating expenses | (2,550 | ) | (2,760 | ) | 210 | | 7.6 | % | (9,697 | ) | (10,023 | ) | 326 | | 3.3 | % |
| EBITDA | 1,731 | | 1,690 | | 41 | | 2.4 | % | 7,001 | | 7,079 | | (78 | ) | (1.1 | %) |
| Bell Canada (including Aliant) | 1,752 | | 1,752 | | - | | 0.0 | % | 7,046 | | 7,255 | | (209 | ) | (2.9 | %) |
| Bell ExpressVu | (21 | ) | (62 | ) | 41 | | 66.1 | % | (45 | ) | (176 | ) | 131 | | 74.4 | % |
| EBITDA
margin (%) | 40.4 | % | 38.0 | % | | | 2.4 | pts | 41.9 | % | 41.4 | % | | | 0.5 | pts |
| Amortization expense | (742 | ) | (734 | ) | (8 | ) | (1.1 | %) | (2,970 | ) | (2,894 | ) | (76 | ) | (2.6 | %) |
| Net benefit
plans (cost) credit | (46 | ) | 9 | | (55 | ) | n.m | | (181 | ) | 38 | | (219 | ) | n.m | |
| Restructuring and other charges | (13 | ) | (302 | ) | 289 | | 95.7 | % | (14 | ) | (675 | ) | 661 | | 97.9 | % |
| Operating income | 930 | | 663 | | 267 | | 40.3 | % | 3,836 | | 3,548 | | 288 | | 8.1 | % |
| Interest
expense | (231 | ) | (293 | ) | 62 | | 21.2 | % | (945 | ) | (1,108 | ) | 163 | | 14.7 | % |
| Other income
(expense) | 134 | | 2,284 | | (2,150 | ) | (94.1 | %) | 194 | | 2,434 | | (2,240 | ) | (92.0 | %) |
| Impairment charge | - | | (50 | ) | 50 | | n.m | | - | | (50 | ) | 50 | | n.m | |
| Earnings before income taxes and | | | | | | | | | | | | | | | | |
| non-controlling interest | 833 | | 2,604 | | (1,771 | ) | (68.0 | %) | 3,085 | | 4,824 | | (1,739 | ) | (36.0 | %) |
| Income
taxes | (316 | ) | (766 | ) | 450 | | 58.7 | % | (1,127 | ) | (1,609 | ) | 482 | | 30.0 | % |
| Non-controlling interest | (15 | ) | (20 | ) | 5 | | 25.0 | % | (102 | ) | (101 | ) | (1 | ) | (1.0 | %) |
| Earnings from continuing operations | 502 | | 1,818 | | (1,316 | ) | (72.4 | %) | 1,856 | | 3,114 | | (1,258 | ) | (40.4 | %) |
| Discontinued operations | 53 | | (3 | ) | 56 | | n.m | | 59 | | 14 | | 45 | | n.m | |
| Net
earnings | 555 | | 1,815 | | (1,260 | ) | (69.4 | %) | 1,915 | | 3,128 | | (1,213 | ) | (38.8 | %) |
| Dividends
on preferred shares | (9 | ) | (15 | ) | 6 | | 40.0 | % | (58 | ) | (63 | ) | 5 | | 7.9 | % |
| Interest
on equity settled notes | - | | (15 | ) | 15 | | n.m | | (25 | ) | (59 | ) | 34 | | 57.6 | % |
| Net
earnings applicable to common shares | 546 | | 1,785 | | (1,239 | ) | (69.4 | %) | 1,832 | | 3,006 | | (1,174 | ) | (39.1 | %) |
| The
following items are included in net earnings: | | | | | | | | | | | | | | | | |
| Net gains on sale of investments
and dilution gains | | | | | | | | | | | | | | | | |
| Continuing operations | 86 | | 1,655 | | | | | | 92 | | 1,848 | | | | | |
| Discontinued operations | 48 | | (6 | ) | | | | | 56 | | 5 | | | | | |
| Restructuring and other charges | (9 | ) | (190 | ) | | | | | (9 | ) | (426 | ) | | | | |
| Impairment charge | - | | (26 | ) | | | | | - | | (26 | ) | | | | |
| Other | - | | - | | | | | | - | | (18 | ) | | | | |
| Total | 125 | | 1,433 | | | | | | 139 | | 1,383 | | | | | |
| Other information | | | | | | | | | | | | | | | | |
| Capital
expenditures | 991 | | 974 | | (17 | ) | (1.7 | %) | 2,892 | | 3,390 | | 498 | | 14.7 | % |
| Capital
expenditures as a percentage of revenues (%) | 23.1 | % | 21.9 | % | | | (1.2) pts | | 17.3 | % | 19.8 | % | | | 2.5 | pts |
| Net debt and preferreds | | | | | | | | | | | | | | | | |
| At December
31, 2003 | Bell Canada | | Aliant | | Bell ExpressVu | | Bell Canada Consolidated | | Inter- company eliminations | | Bell Canada Segment | | | | | |
| Bank indebtedness
/ (cash and cash equivalents) | (30 | ) | (365 | ) | (3 | ) | (398 | ) | - | | (398 | ) | | | | |
| Long term
debt | 8,743 | | 889 | | 392 | | 10,024 | | (392 | ) | 9,632 | | | | | |
| Debt due
within one year | 1,015 | | 120 | | 30 | | 1,165 | | (30 | ) | 1,135 | | | | | |
| Long-term
note receivable from BCH | (498 | ) | - | | - | | (498 | ) | 498 | | - | | | | | |
| PPA fair
value increment (5) | | | | | | | | | | | 141 | | | | | |
| Net
debt | 9,230 | | 644 | | 419 | | 10,293 | | 76 | | 10,510 | | | | | |
| Preferred
shares - Bell Canada (6) | 1,100 | | - | | - | | 1,100 | | - | | 1,100 | | | | | |
| Preferred
shares - Aliant (6) | - | | 172 | | | | 172 | | - | | 172 | | | | | |
| Net
debt and preferreds | 10,330 | | 816 | | 419 | | 11,565 | | 76 | | 11,782 | | | | | |

BCE Inc. Supplementary Financial Information - Fourth Quarter 2003 Page 9

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Bell Canada Segment (1) Operational Data - Historical Trend

| ($ millions, except where otherwise
indicated) | Total 2003 | | Q4 03 | | Q3 03 | | Q2 03 | | Q1 03 | | Total 2002 | | Q4 02 | | Q3 02 | | Q2 02 | | Q1 02 | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Revenues | | | | | | | | | | | | | | | | | | | | |
| Local and
access | 6,105 | | 1,563 | | 1,530 | | 1,512 | | 1,500 | | 6,129 | | 1,564 | | 1,519 | | 1,527 | | 1,519 | |
| Long distance | 2,487 | | 602 | | 631 | | 608 | | 646 | | 2,579 | | 635 | | 651 | | 645 | | 648 | |
| Wireless | 2,526 | | 674 | | 661 | | 621 | | 570 | | 2,203 | | 581 | | 570 | | 548 | | 504 | |
| Data | 3,791 | | 972 | | 931 | | 955 | | 933 | | 3,770 | | 1,024 | | 908 | | 933 | | 905 | |
| Bell ExpressVu | 761 | | 201 | | 192 | | 191 | | 177 | | 638 | | 176 | | 156 | | 155 | | 151 | |
| Terminal
sales and other | 1,028 | | 269 | | 224 | | 258 | | 277 | | 1,282 | | 379 | | 275 | | 330 | | 298 | |
| Directory
advertising | - | | - | | - | | - | | - | | 501 | | 91 | | 140 | | 138 | | 132 | |
| | 16,698 | | 4,281 | | 4,169 | | 4,145 | | 4,103 | | 17,102 | | 4,450 | | 4,219 | | 4,276 | | 4,157 | |
| Cash
operating expenses | (9,697 | ) | (2,550 | ) | (2,352 | ) | (2,385 | ) | (2,410 | ) | (10,023 | ) | (2,760 | ) | (2,370 | ) | (2,460 | ) | (2,433 | ) |
| EBITDA | 7,001 | | 1,731 | | 1,817 | | 1,760 | | 1,693 | | 7,079 | | 1,690 | | 1,849 | | 1,816 | | 1,724 | |
| Bell Canada (including Aliant) | 7,046 | | 1,752 | | 1,826 | | 1,769 | | 1,699 | | 7,255 | | 1,752 | | 1,888 | | 1,841 | | 1,774 | |
| Bell ExpressVu | (45 | ) | (21 | ) | (9 | ) | (9 | ) | (6 | ) | (176 | ) | (62 | ) | (39 | ) | (25 | ) | (50 | ) |
| EBITDA
margin (%) | 41.9 | % | 40.4 | % | 43.6 | % | 42.5 | % | 41.3 | % | 41.4 | % | 38.0 | % | 43.8 | % | 42.5 | % | 41.5 | % |
| Amortization expense | (2,970 | ) | (742 | ) | (758 | ) | (747 | ) | (723 | ) | (2,894 | ) | (734 | ) | (711 | ) | (746 | ) | (703 | ) |
| Net benefit
plans (cost) credit | (181 | ) | (46 | ) | (46 | ) | (45 | ) | (44 | ) | 38 | | 9 | | 10 | | 11 | | 8 | |
| Restructuring and other charges | (14 | ) | (13 | ) | (1 | ) | - | | - | | (675 | ) | (302 | ) | (79 | ) | (294 | ) | - | |
| Operating income | 3,836 | | 930 | | 1,012 | | 968 | | 926 | | 3,548 | | 663 | | 1,069 | | 787 | | 1,029 | |
| Interest
expense | (945 | ) | (231 | ) | (239 | ) | (232 | ) | (243 | ) | (1,108 | ) | (293 | ) | (282 | ) | (266 | ) | (267 | ) |
| Other income
(expense) | 194 | | 134 | | 3 | | 13 | | 44 | | 2,434 | | 2,284 | | (32 | ) | 190 | | (8 | ) |
| Impairment charge | - | | - | | - | | - | | - | | (50 | ) | (50 | ) | - | | - | | - | |
| Earnings before income taxes and | | | | | | | | | | | | | | | | | | | | |
| non-controlling interest | 3,085 | | 833 | | 776 | | 749 | | 727 | | 4,824 | | 2,604 | | 755 | | 711 | | 754 | |
| Income
taxes | (1,127 | ) | (316 | ) | (291 | ) | (273 | ) | (247 | ) | (1,609 | ) | (766 | ) | (300 | ) | (242 | ) | (301 | ) |
| Non-controlling interest | (102 | ) | (15 | ) | (29 | ) | (35 | ) | (23 | ) | (101 | ) | (20 | ) | (36 | ) | (21 | ) | (24 | ) |
| Earnings from continuing operations | 1,856 | | 502 | | 456 | | 441 | | 457 | | 3,114 | | 1,818 | | 419 | | 448 | | 429 | |
| Discontinued operations | 59 | | 53 | | - | | 5 | | 1 | | 14 | | (3 | ) | (1 | ) | 13 | | 5 | |
| Net
earnings | 1,915 | | 555 | | 456 | | 446 | | 458 | | 3,128 | | 1,815 | | 418 | | 461 | | 434 | |
| Dividends
on preferred shares | (58 | ) | (9 | ) | (17 | ) | (16 | ) | (16 | ) | (63 | ) | (15 | ) | (16 | ) | (16 | ) | (16 | ) |
| Interest
on equity settled notes | (25 | ) | - | | - | | (10 | ) | (15 | ) | (59 | ) | (15 | ) | (14 | ) | (16 | ) | (14 | ) |
| Net
earnings applicable to common shares | 1,832 | | 546 | | 439 | | 420 | | 427 | | 3,006 | | 1,785 | | 388 | | 429 | | 404 | |
| The
following items are included in net earnings: | | | | | | | | | | | | | | | | | | | | |
| Net gains on sale of investments
and dilution gains | | | | | | | | | | | | | | | | | | | | |
| Continuing operations | 92 | | 86 | | 6 | | - | | - | | 1,848 | | 1,655 | | - | | 193 | | - | |
| Discontinued operations | 56 | | 48 | | 8 | | - | | - | | 5 | | (6 | ) | - | | 11 | | - | |
| Restructuring and other charges | (9 | ) | (9 | ) | - | | - | | - | | (426 | ) | (190 | ) | (45 | ) | (191 | ) | - | |
| Impairment charge | - | | - | | - | | - | | - | | (26 | ) | (26 | ) | - | | - | | - | |
| Other | - | | - | | - | | - | | - | | (18 | ) | - | | - | | (18 | ) | - | |
| Total | 139 | | 125 | | 14 | | - | | - | | 1,383 | | 1,433 | | (45 | ) | (5 | ) | - | |
| Other information | | | | | | | | | | | | | | | | | | | | |
| Capital
expenditures | 2,892 | | 991 | | 708 | | 659 | | 534 | | 3,390 | | 974 | | 831 | | 824 | | 761 | |
| Capital
expenditures as a percentage of revenues (%) | 17.3 | % | 23.1 | % | 17.0 | % | 15.9 | % | 13.0 | % | 19.8 | % | 21.9 | % | 19.7 | % | 19.3 | % | 18.3 | % |

BCE Inc. Supplementary Financial Information - Fourth Quarter 2003 Page 10

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Bell Canada Segment Statistical Data*

Q4 2003 Q4 2002 % change Total 2003 Total 2002 % change
Wireline
Local
Network
access services (k)
Residential 8,511 8,573 (0.7 %)
Business 4,540 4,581 (0.9 %)
Total network
access services 13,051 13,154 (0.8 %)
Estimated
percentage of wireline NAS - Ontario and Quebec (7)
Residential 96.9 % 97.9 % (1.0)pts
Business 90.4 % 91.3 % (0.9)pts
Total estimated
percentage of wireline NAS 94.6 % 95.5 % (0.9)pts
SmartTouch feature revenues ($M) 233 231 0.9 % 931 923 0.9 %
Long
Distance (LD)
Conversation minutes (M) 4,685 5,000 (6.3 %) 19,132 19,034 0.5 %
Average
revenue per minute ($) 0.122 0.120 1.7 % 0.124 0.126 (1.6 %)
Estimated
percentage of traditional wireline LD revenues - Ontario and Quebec (8) 62.9 % 63.0 % (0.1) pts
Data
Data revenues
($M) (9)
Legacy 387 486 (20.4 %) 1,644 1,864 (11.8 %)
Non-Legacy 585 538 8.7 % 2,147 1,906 12.6 %
972 1,024 (5.1 %) 3,791 3,770 0.6 %
Equivalent access lines (10) (k) - Bell Canada only
Digital
equivalent access lines 3,867 3,683 5.0 %
Broadband
equivalent access lines 16,651 12,568 32.5 %
Internet
subscribers (11) (k)
DSL High
Speed Internet subscribers (k) 1,482 1,110 33.5 %
Dial-up
Internet subscribers (k) 869 957 (9.2 %)
2,351 2,067 13.7 %
Wireless
Cellular
& PCS Net activations (k)
Pre-paid 33 19 73.7 % 101 - n.m
Post-paid 156 196 (20.4 %) 413 452 (8.6 %)
189 215 (12.1 %) 514 452 13.7 %
Cellular
& PCS subscribers (k)
Pre-paid 1,059 958 10.5 %
Post-paid 3,353 2,940 14.0 %
4,412 3,898 13.2 %
Average
revenue per unit ($/month) 50 47 6.4 % 48 47 2.1 %
Pre-paid 12 10 20.0 % 12 12 0.0 %
Post-paid 62 60 3.3 % 60 59 1.7 %
Churn (%)
(average per month) 1.4 % 1.7 % 0.3 pts 1.4 % 1.7 % 0.3 pts
Pre-paid 1.8 % 2.7 % 0.9 pts 1.9 % 2.2 % 0.3 pts
Post-paid 1.2 % 1.4 % 0.2 pts 1.3 % 1.5 % 0.2 pts
Usage per
subscriber (min/month) 240 214 12.1 % 228 204 11.8 %
Cost of
acquisition (12) ($/sub) 445 409 (8.8 %) 426 429 0.7 %
Wireless
EBITDA 229 151 51.7 % 918 754 21.8 %
Wireless
EBITDA margin 34.0 % 26.0 % 8.0 pts 36.3 % 34.2 % 2.1 pts
Browser
hits (M) 190 99 91.9 % 653 392 66.6 %
Paging
subscribers (k) 524 639 (18.0 %)
Paging
average revenue per unit ($/month) 10 10 0.0 % 10 10 0.0 %
Bell ExpressVu (Direct-to-Home
Satellite Service)
Total subscribers
(k) 1,387 1,304 6.4 %
Net subscriber
activations (k) 35 83 (57.8 %) 83 235 (64.7 %)
Average
revenue per subscriber ($/month) 48 43 11.6 % 46 44 4.5 %
Cost of
acquisition ($/sub) 735 667 (10.2 %) 671 690 2.8 %
Churn (%)
(average per month) 1.0 % 0.9 % (0.1) pts 1.1 % 1.0 % (0.1) pts
  • Operating statistics are reported on a consolidated basis, except where otherwise noted.

BCE Inc. Supplementary Financial Information - Fourth Quarter 2003 Page 11

Bell Canada Segment Statistical Data - Historical Trend*

Total 2003 Q4 03 Q3 03 Q2 03 Q1 03 Total 2002 Q4 02 Q3 02 Q2 02 Q1 02
Wireline
Local
Network
access services (k)
Residential 8,511 8,539 8,504 8,566 8,573 8,580 8,532 8,613
Business 4,540 4,549 4,564 4,577 4,581 4,607 4,630 4,633
Total network
access services 13,051 13,088 13,068 13,143 13,154 13,187 13,162 13,246
Estimated
percentage of wireline NAS - Ontario and Quebec (7)
Residential 96.9 % 97.3 % 97.6 % 97.9 % 97.9 % 98.0 % 98.3 % 98.7 %
Business 90.4 % 90.3 % 90.6 % 91.0 % 91.3 % 91.5 % 91.6 % 91.8 %
Total estimated
percentage of wireline NAS 94.6 % 94.8 % 95.1 % 95.4 % 95.5 % 95.7 % 95.9 % 96.2 %
SmartTouch feature revenues ($M) 931 233 234 233 231 923 231 230 230 232
Long
Distance (LD)
Conversation minutes (M) 19,132 4,685 4,664 4,911 4,872 19,034 5,000 4,660 4,725 4,649
Average
revenue per minute ($) 0.124 0.122 0.128 0.120 0.124 0.126 0.120 0.130 0.126 0.128
Estimated
percentage of traditional wireline LD revenues - Ontario
and Quebec (8) 62.9 % 63.7 % 63.1 % 63.1 % 63.0 % 63.5 % 62.8 % 63.0 %
Data
Data revenues
($M) (9)
Legacy 1,644 387 417 413 427 1,864 486 451 453 474
Non-Legacy 2,147 585 514 542 506 1,906 538 457 480 431
3,791 972 931 955 933 3,770 1,024 908 933 905
Equivalent access lines (10) (k) - Bell Canada only
Digital
equivalent access lines 3,867 3,771 3,708 3,704 3,683 3,645 3,833 3,815
Broadband
equivalent access lines 16,651 15,393 14,658 13,808 12,568 11,265 10,176 9,431
Internet
subscribers (11) (k)
DSL High
Speed Internet subscribers (k) 1,482 1,391 1,287 1,206 1,110 1,002 909 866
Dial-up
Internet subscribers (k) 869 892 911 940 957 985 1,031 1,036
2,351 2,283 2,198 2,146 2,067 1,987 1,940 1,902
Wireless
Cellular
& PCS Net activations (k)
Pre-paid 101 33 23 27 18 - 19 (5 ) (29 ) 15
Post-paid 413 156 101 104 52 452 196 63 117 76
514 189 124 131 70 452 215 58 88 91
Cellular
& PCS subscribers (k)
Pre-paid 1,059 1,026 1,003 976 958 939 944 973
Post-paid 3,353 3,197 3,096 2,992 2,940 2,744 2,681 2,564
4,412 4,223 4,099 3,968 3,898 3,683 3,625 3,537
Average
revenue per unit ($/month) 48 50 50 48 45 47 47 48 47 44
Pre-paid 12 12 13 12 11 12 10 13 13 11
Post-paid 60 62 62 60 56 59 60 60 59 56
Churn (%)
(average per month) 1.4 % 1.4 % 1.4 % 1.4 % 1.4 % 1.7 % 1.7 % 1.8 % 1.6 % 1.6 %
Pre-paid 1.9 % 1.8 % 1.8 % 1.9 % 1.9 % 2.2 % 2.7 % 2.2 % 1.9 % 1.8 %
Post-paid 1.3 % 1.2 % 1.3 % 1.3 % 1.3 % 1.5 % 1.4 % 1.6 % 1.4 % 1.5 %
Usage per
subscriber (min/month) 228 240 231 237 203 204 214 207 206 188
Cost of
acquisition (12)
($/sub) 426 445 425 435 387 429 409 441 471 407
Wireless
EBITDA 918 229 251 219 219 754 151 219 206 178
Wireless
EBITDA margins 36.3 % 34.0 % 38.0 % 35.3 % 38.4 % 34.2 % 26.0 % 38.4 % 37.6 % 35.3 %
Browser
hits (M) 653 190 170 170 123 392 99 87 94 112
Paging
subscribers (k) 524 549 581 606 639 660 680 694
Paging
average revenue per unit ($/month) 10 10 10 10 10 10 10 10 10 10
Bell ExpressVu (Direct-to-Home
Satellite Service)
Total subscribers
(k) 1,387 1,352 1,335 1,317 1,304 1,221 1,176 1,145
Net subscriber
activations (k) 83 35 17 18 13 235 83 45 31 76
Average
revenue per subscriber ($/month) 46 48 47 47 44 44 43 43 44 45
Cost of
acquisition ($/sub) 671 735 613 655 675 690 667 630 769 718
Churn (%)
(average per month) 1.1 % 1.0 % 1.4 % 1.1 % 1.0 % 1.0 % 0.9 % 1.2 % 1.0 % 0.8 %
  • Operating statistics are reported on a consolidated basis, except where otherwise noted.

BCE Inc. Supplementary Financial Information - Fourth Quarter 2003 Page 12

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Accompanying Notes

| (1) | Effective
December 2003, we started presenting the financial results of Aliant ’ s
remote communications segment which consisted mainly of Aliant ’ s
investment in Stratos Global Corporation (Stratos), and BCE Emergis ’ US Health operations (US Health) as discontinued operations. Stratos results
were previously presented in the Bell Canada Segment and US Health results
were previously presented in the BCE Emergis segment. As a result, prior
periods have been restated to reflect the discontinued operations treatment
of Stratos and US Health. |
| --- | --- |
| (2) | Non-GAAP financial
Measures Certain financial
measures used in this Supplementary Financial Information do not have
any standardized meaning prescribed by Canadian generally accepted accounting
principles (GAAP). Below you will find a discussion of these non-GAAP
financial measures, as well as a reconciliation to the most comparable
GAAP measure. EBITDA The term EBITDA (earnings
before interest, taxes, depreciation and amortization) does not have
any standardized meaning prescribed by Canadian GAAP and is therefore
unlikely to be comparable to similar measures presented by other issuers.
We define it as operating revenues less operating expenses, which means
it represents operating income before amortization expense, net benefit
plans (cost) credit and restructuring and other charges. EBITDA is presented
on a basis that is consistent from period to period. We believe EBITDA to
be an important measure as it allows us to assess the operating performance
of our ongoing businesses without the effects of amortization expense,
net benefit plans (cost) credit and restructuring and other charges. We
exclude amortization expense and net benefit plans (cost) credit because
they substantially depend on the accounting methods and assumptions a
company uses, as well as non-operating factors such as the historical
cost of capital assets and the fund performance of a company ’ s
pension plans. We exclude restructuring and other charges because they
are transitional in nature. EBITDA allows us to
compare our operating performance on a consistent basis. We also believe
that EBITDA is used by certain investors and analysts in measuring a company ’ s
ability to service debt and to meet other payment obligations or as the
basis for a valuation measurement that is commonly used in the telecommunications
industry. EBITDA should not
be confused with net cash flows from operating activities. The most
comparable Canadian GAAP earnings measure is operating income. The following
is a reconciliation of EBITDA to operating income on a consolidated
and segmented basis. |

(in $ millions) Bell Canada Bell Globe- media BCE Emergis BCE Ventures Corpo- rate and other BCE Consoli- dated
Q4
2003
EBITDA 1 731 83 6 91 (57) 1 854
Amortization expense (742) (14) (10) (34) 14 (786)
Net benefit
plans (cost) credit (46) (3) - - 3 (46)
Restructuring and other charges (13) - (38) - - (51)
Operating
income (loss) 930 66 (42) 57 (40) 971
Q4
2002
EBITDA 1 690 72 10 71 (36) 1 807
Amortization expense (734) (16) (12) (28) 17 (773)
Net benefit
plans (cost) credit 9 - - - (1) 8
Restructuring and other charges (302) - - - (93) (395)
Operating
income (loss) 663 56 (2) 43 (113) 647

BCE Inc. Supplementary Financial Information - Fourth Quarter 2003 Page 13

*********** MARKER PAGE="sheet: 1; page: 1"

Accompanying Notes (continued)

(in $ millions) Bell Canada Bell Globe- media BCE Emergis BCE Ventures Corpo- rate and other BCE Consoli- dated
Full
Year 2003
EBITDA 7 001 233 15 347 (170) 7 426
Amortization expense (2 970) (60) (46) (126) 55 (3 147)
Net benefit
plans (cost) credit (181) (6) - - 12 (175)
Restructuring and other charges (14) - (38) - - (52)
Operating
income (loss) 3 836 167 (69) 221 (103) 4 052
Full
Year 2002
EBITDA 7 079 180 (29) 287 (162) 7 355
Amortization expense (2 894) (67) (58) (121) 58 (3 082)
Net benefit
plans (cost) credit 38 (3) - - (2) 33
Restructuring and other charges (675) - (119) - (93) (887)
Operating
income (loss) 3 548 110 (206) 166 (199) 3 419

Free Cash Flow The term free cash flow does not have any standardized meaning prescribed by Canadian GAAP and is therefore unlikely to be comparable to similar measures presented by other issuers. We define it as cash from operating activities less capital expenditures, total dividends and other investing activities. Free cash flow is presented on a basis that is consistent from period to period. We consider free cash flow as an important indicator of the financial strength and performance of our business as it demonstrates the cash available to repay debt and reinvest in our company. We believe that free cash flow is also used by certain investors and analysts in valuing a business and its underlying assets. The most comparable Canadian GAAP financial measure is cash from operating activities. The following is a reconciliation of free cash flow to cash from operating activities on a consolidated basis:

| (in $
millions) | Q4 2003 | Q4 2002 | FY 2003 | FY 2002 |
| --- | --- | --- | --- | --- |
| Cash
from operating activities | 1 610 | 1 138 | 6 015 | 4 378 |
| Capital
expenditures | (1 083) | (1 066) | (3 179) | (3 731) |
| Other
investing activities | (7) | (1) | 64 | 13 |
| Preferred
dividends and dividends paid | | | | |
| by subsidiaries to non-controlling
interest | (69) | (160) | (245) | (511) |
| Free
cash flow from operations, before common dividends | 451 | (89) | 2 655 | 149 |
| Common
dividends | (259) | (271) | (1 029) | (999) |
| Free
cash flow from operations, after common dividends | 192 | (360) | 1 626 | (850) |

| (3) | Cash flow
per share is calculated as follows: Cash flow from operations less
capital expenditures Average number of common shares
outstanding during the period |
| --- | --- |
| (4) | Annualized cash
flow yield is calculated as follows: Free cash flow before common
dividends, investments and divestitures Number of common shares outstanding
at end of period multiplied by share price at end of period |

BCE Inc. Supplementary Financial Information - Fourth Quarter 2003 Page 14

*********** MARKER PAGE="sheet: 1; page: 1"

Accompanying Notes (continued)

| (5) | Reflects
an increase in the Bell Canada Segment debt as a result of the completion
of the purchase price allocation (PPA) relating to the repurchase of SBC’s
20% interest in Bell Canada, which resulted in an increase in long-term
debt of $165 million. This increase in long-term debt will be applied
against interest expense ($6 million in Q4 2003, $24 million YTD) over
the remaining terms of the related long-term debt. |
| --- | --- |
| (6) | At the BCE Consolidated
level, 3 rd Party Preferred Shares reflected in the financial statements of subsidiaries
are included in non-controlling interest within the liabilities section
of the balance sheet. |
| (7) | Bell Canada ’ s
estimated percentage of wireline NAS reflects losses to facilities-based
competition only. |
| (8) | Represents Bell Canada ’ s
estimated percentage of traditional wireline revenues in Ontario and Quebec
reflecting 1+, toll-free and calling card traffic. This measure does not
include Bell Canada ’ s
share of long distance traffic originating through the use of dial-around
services, prepaid cards and cellular and PCS services. |
| (9) | Legacy data revenues
include digital transmission services such as MEGALINK TM , network access and Integrated
Services Digital Network (ISDN) and Data, as well as, competitive network
services and the sale of inter-networking equipment. Non-legacy data revenues include
national and regional IP data, Internet and e-commerce. |
| (10) | Digital equivalent
access lines are derived by converting low capacity data lines (DS-3 and
lower) to the equivalent number of voice grade access lines. Broadband
equivalent access lines are derived by converting high capacity data lines
(higher than DS-3) to the equivalent number of voice grade access lines. |

Conversion factors

DS-0 1
Basic
ISDN 2
Primary
ISDN 23
DS-1,
DEA 24
DS-3 672
OC-3 2,016
OC-12 8,064
OC-48 32,256
OC-192 129,024
10 Base
T 155
100 Base
T 1,554
Gigabit
E 15,554

| (11) | DSL High
Speed Internet subscribers include consumer, business and wholesale. Dial-up
Internet subscribers include consumer and business. |
| --- | --- |
| (12) | Includes allocation
of selling costs from Bell Canada and excludes costs of migrating from
analog to digital. Cost of Acquisition (COA) per subscriber is reflected
on a consolidated basis. |

BCE Inc. Supplementary Financial Information - Fourth Quarter 2003 Page 15

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

| BCE
Inc. |
| --- |
| (signed)
Michael T. Boychuk |
| Michael
T. Boychuk Senior Vice-President and Treasurer |
| Date:
February 5, 2004 |