114 For measurement purposes, an 8% annual rate of increase in the cost of covered health care benefits was assumed for 2001. The rate was assumed to decrease gradually to 4.5% for 2021 and remain at that level thereafter. Assumed health care cost trend rates have a significant effect on the amounts reported for the post-retirement benefits obligation. A 1% point change in assumed health care cost trend rates would have the following effects: 19. RELATED PARTY TRANSACTIONS The Company has transacted business with entities which are subject to common vot- ing control in the normal course of business. These transactions, measured at the exchange amount which is the amount of consideration established and agreed to by the related parties and having normal trade terms, are as follows: (thousands of Canadian dollars) 2000 Cable service subscriber fee and advertising revenues 19,279 Expenditures Digital music subscriber fees 2,190 Cable system distribution access fees 6,801 Administrative service fees 1,685 Amounts due from (to) affiliated companies are as follows: Digital music subscriber fees (457) Cable service subscriber fee and advertising revenues 4,182 Cable system distribution access fees (752) 1% 1% (thousands of Canadian dollars) increase decrease Effect on total service and interest cost components 4 (4) Effect on post-retirement benefits obligation 58 (52)