NOTES TO CONSOLIDATED FINANCIAL STATEMENTS  The following approximate life expectancies were used in the mortality assumptions to determine the projected benefit obligations for the  pension and post-retirement and post-employment plans at December 31, 2013 and 2012: December 31, 2013 December 31, 2012 Life expectancy at 65 for a member currently at Life expectancy at 65 for a member currently at Age 65  Age 45 Age 65  Age 45 Male Female Male Female Male Female Male Female 23 25 24 26 20 22 21 23 At December 31, 2013, estimated future benefit payments by the Company to Plan participants were: Estimated Future Benefit Payments Post-Retirement and (millions of Canadian dollars) Pension Benefits  Post-Employment Benefits  2014 310 54 2015 319 57 2016 327 59 2017 335 62 2018 343 65 2019 through to 2023  1,698  370 Total estimated future benefit payments through to 2023  3,332  667 Year ended December 31 (millions of Canadian dollars) 2013 2012 Pension Benefits: Actuarial loss (gain) for the year  (619) 807 Actuarial loss amortization  (175) (112) Prior service cost amortization  (2) (3) (796) 692 Post-Retirement and Post-Employment Benefits: Actuarial loss for the year  13 203 Actuarial loss amortization  (27) (8) Prior service cost amortization  (3) (3) (17) 192 A portion of actuarial gains and losses and prior service costs is recorded within regulatory assets on Hydro One’s Consolidated Balance  Sheets to reflect the expected regulatory inclusion of these amounts in future rates, which would otherwise be recorded in OCI. The following  table provides the actuarial gains and losses and prior service costs recorded within regulatory assets: Components of Regulatory Assets HYDRO ONE ANNUAL REPORT 2013 83