of commodity, debt, foreign currency and equity contracts changes. Changes in fair values or cash flows based on a variation in a market variable  cannot be extrapolated because the relationship between the change in the market variable and the change in fair value or cash flows may not be  linear. In addition, the effect of a change in a particular market variable on fair values or cash flows is calculated without considering interrelationships  between the various market rates, hedging strategies employed by the Corporation or other mitigating actions that would be taken by the Corporation. The table summarizes the impact on fair value of changes in the unobservable inputs: Embedded derivative Dec 31, 2013 Unobservable inputs Estimated input Relationship of input to fair value Asset 878 Natural gas price Empress gas and Dawn gas spot and forward prices. Empress spot price of 3.95 dollars and Dawn spot price of 4.87 dollars. 10% increase in gas price results in an increase in fair value of $392. DCR price OEFC rate of 7.7539 dollars. 1% increase in DCR results in a decrease in fair value of $28. Liability (5,500) DCR price OEFC rate of 7.7539 dollars. 1% increase in DCR results in a decrease in fair value of $699. (4,622) Changes in one or a combination of these estimates may have a significant impact on the fair value of the embedded derivatives given the volume of  gas and length of contract involved. As new information becomes available, management may choose to revise these estimates where there is an absence of reliable observable market data. The table summarizes the impact on fair value of changes in observable inputs: Carrying Interest Rate Risk Canadian $ to SEK Foreign Exchange Rate Risk For year ended Dec 31, 2013 Amount (0.5)% 0.5% (10)% 10% Financial assets: Cash and cash equivalents  (1) 45,768 (229) 229 — — Restricted cash 29,547 (148) 148 — — Short-term deposits — — — — — Loans receivable  (2) 37,658 — — (3,766) 3,766 SEK – foreign exchange contracts 317 — — (460) 213 Financial liabilities: Finance lease obligations 4,370 22 (22) — — Long-term debt  (3) 99,435 497 (497) — — Interest rate swap contracts, net  (4) 6,165 2,929 (2,929) — — (1) Cash and cash equivalents include deposits at call, which are at floating interest rates.  (2) Loans receivable exclude loans related to Chapais of $3,141. (3) Long-term debt excludes all fixed-rate debt totaling $835,724 and variable rate debt that is covered by a swap instrument for fixed-rate debt  totaling $86,680. (4) Interest rate swaps exclude Bristol Water's cash flow hedge of $2,174 as changes flow through OCI. UK pound sterling foreign exchange contracts have been excluded from this analysis as the change is considered insignificant with respect to currency fluctuation on consolidation. Capstone's financial instruments are subject to changes in inflation and foreign exchange on Bristol Water's long-term debt. The following table summarizes the sensitivities as follows: Inflation Rate Risk (RPI) Canadian $ to £ Foreign Exchange Rate Risk For year ended Dec 31, 2013 (1)% 1% (1)% 1% Impact on net income before taxes 2,934 (2,934) — — Impact on equity 2,259 (2,259) 3,948 (3,948) 2013 ANNUAL REPORT  77