(B) Summarized Information for Material Partly-Owned Subsidiaries NOTE 23. EARNINGS PER SHARE (“EPS”) 2013 ANNUAL REPORT  95 As at Dec 31, 2013 Dec 31, 2012 Summarized Statements of Financial Position Bristol Water Amherst Saint-Philémon Bristol Water Assets Current 78,252 2,305 4,789 89,700 Non-Current 1,036,245 73,968 2,460 856,810 Liabilities Current (77,319) (2,294) (1,135) (79,665) Non-Current (704,003) (43,616) — (603,075) Total Equity 333,175 30,363 6,114 263,770 Attributable to: Shareholders of Capstone 209,439 18,891 2,709 172,160 NCI 123,736 11,472 3,405 91,610 333,175 30,363 6,114 263,770 For the year ended Dec 31, 2013 Dec 31, 2012 Summarized Statements of Income Bristol Water Amherst Saint-Philémon Bristol Water Revenue 195,576 1,952 — 178,391 Net Income 51,477 223 — 41,050 OCI 30,853 — — (14,221) Total comprehensive Income 82,330 223 — 26,829 Attributable to: Shareholders of Capstone 43,901 114 — 16,016 NCI 38,429 109 — 10,813 82,330 223 — 26,829 Distributions of $6,303 (2012 - $1,675) from Bristol Water and $1,470 (2012 - nil) from Amherst were paid to non-controlling interests in 2013. For the year ended Dec 31, 2013 Dec 31, 2012 Summarized Statements of Cash Flows Bristol Water Amherst Saint-Philémon Bristol Water Operating 86,413 1,242 (60) 71,921 Investing (134,126) — (96) (40,757) Financing 31,038 (3,407) 4,935 (42,117) Foreign exchange 491 — — — Net increase / (decrease) in cash and equivalents (16,184) (2,165) 4,779 (10,953) For the year ended Dec 31, 2013 Dec 31, 2012 Net income 67,210 45,971 Non-controlling interest (25,848) (17,728) Dividends declared on preferred shares (3,923) (4,575) Net income available to common shareholders 37,439 23,668 Weighted average number of common shares (including Class B exchangeable units) outstanding 81,033 75,116 Basic EPS 0.462 0.315