1 Trade and other receivables includes $1 million (December 31, 2011 - $1 million) relating to energy sales to subsidiaries of EPCOR, and $7 million (December 31, 2011 - $7 million) related to energy sales to the City of Edmonton. 2 Contributions made to subsidiaries of EPCOR for the construction of aerial and underground transmission lines. 3 Interest on loans and borrowings from EPCOR capitalized to property, plant and equipment during the period. 4 Trade and other payables includes interest accrued on the loans and borrowings owed to EPCOR of $6 million (December 31, 2011 - $6 million) and distributions payable to EPCOR of $9 million as at December 31, 2012 (December 31, 2011 - $12 million). 5 The provision amounts represent an obligation to EPCOR for future maintenance costs associated with EPCOR’s Rossdale plant through 2019. In addition to the transactions disclosed above, the Company's subsidiary CPLP has recorded total distributions of $39 million to EPCOR for the year ended December 31, 2012 (year ended December 31, 2011 - $57 million). CPLP paid distributions of $42 million to EPCOR in the year ended December 31, 2012 (year ended December 31, 2011 - $60 million). No provisions for doubtful debts have been established against the trade and other receivables balances for any related party. No bad debt expense was recognized in relation to any transaction with a related party that occurred during the year (2011 - nil). Details of any commitments between CPC and its related parties are disclosed in note 33. Key management personnel include certain executive officers of the Company in addition to the Directors of the Company. 115 2012 2011 Short-term employee benefits $ 5 $ 5 Post-employment benefits - 1 Termination benefits 1 - Share-based payments 2 3 $ 8 $ 9 Compensation of key management personnel December 31, 2012 December 31, 2011 Trade and other receivables from related parties: EPCOR and City of Edmonton 1 $ 8 $ 8 Intangible assets: EPCOR 2 7 7 Property, plant and equipment: EPCOR 3 5 8 Trade and other payables to related parties: EPCOR 4 17 22 Current provisions: EPCOR 5 - 3 Non-current provisions: EPCOR 5 4 4 Loans and borrowings from related parties (including current portion): EPCOR (note 22) 357 382 Share capital: EPCOR (note 24) - - 27. Related party balances and transactions, continued: CAPITAL POWER CORPORATION Notes to the Consolidated Financial Statements (Tabular amounts in millions of Canadian dollars, except share and per share amounts)