15. Leases, continued: Plants under operating leases, continued The minimum future rental payments to be received on these PPAs are: Notes to the Consolidated Financial Statements (Tabular amounts in millions of Canadian dollars, except share and per share amounts) CAPITAL POWER CORPORATION 16. Other financial assets: 17. Deferred tax: 103 Deferred tax assets and liabilities are attributable to the following: Assets Liabilities Net December 31, 2012 December 31, 2011 December 31, 2012 December 31, 2011 December 31, 2012 December 31, 2011 Losses carried forward $ 59 $ 35 $ - $ - $ 59 $ 35 Difference in accounting and tax basis of property, plant and equipment - 5 (110) (148) (110) (143) Difference in accounting and tax basis of intangible assets 12 30 (5) (14) 7 16 Deferred partnership income 18 - - (6) 18 (6) Derivative instruments 12 4 (10) - 2 4 Share issue costs and deferred financing charges 7 10 - - 7 10 Long-term receivable - - (4) - (4) - Deferred revenue and other liabilities 20 14 - - 20 14 Finance lease receivable - - (84) (9) (84) (9) Decommissioning provisions 43 38 - - 43 38 Prepaid reclamation amounts - - (12) (10) (12) (10) Other provisions 10 9 - - 10 9 Other assets 2 1 - - 2 1 Deferred tax assets (liabilities) $ 183 $ 146 $ (225) $ (187) $ (42) $ (41) Set off of tax (113) (132) 113 132 - - Net deferred tax assets (liabilities) $ 70 $ 14 $ (112) $ (55) $ (42) $ (41) December 31, 2012 December 31, 2011 Other financial assets – non-current: Loans and other long-term receivables $ 55 $ 38 Equity investment in jointly controlled entity (note 32) 3 1 Available for sale - portfolio investments 2 3 $ 60 $ 42 Other financial assets – current: Financial assets designated at fair value through income or loss - Atlantic stock $ - $ 53 December 31, 2012 Within one year $ 61 Between one and five years 246 After five years 207 $ 514