CONSOLIDATED STATEMENTS OF FINANCIAL POSITION As at Notes Dec 31, 2013 Dec 31, 2012 Jan 1, 2012 (note 2) (note 2) Current assets Cash and cash equivalents 4 45,768 49,599 57,587 Restricted cash 4 29,547 19,229 14,947 Short-term deposits 5 — 6,471 82,202 Accounts receivable 6 89,139 75,386 70,854 Other assets 7 9,640 7,218 7,448 Current portion of loans receivable 8 1,310 1,096 984 Current portion of derivative contract assets 9a 25 174 261 175,429 159,173 234,283 Non-current assets Loans receivable 8 39,578 37,909 85,824 Derivative contract assets 9a 1,303 1,847 2,883 Equity accounted investments 11 39,051 16,990 15,993 Capital assets 12 1,356,682 1,086,407 977,456 Projects under development 13 21,674 — — Intangibles 14 345,272 283,919 288,304 Retirement benefit surplus 15 46,241 37,575 60,104 Deferred income tax assets 16a 494 3,038 3,382 Total assets 2,025,724 1,626,858 1,668,229 Current liabilities Accounts payable and other liabilities 17a 116,852 106,767 81,734 Current portion of derivative contract liabilities 9a 2,219 3,106 3,088 Current portion of finance lease obligations 18 609 3,502 5,256 Current portion of long-term debt 19 18,374 14,977 230,899 138,054 128,352 320,977 Long-term liabilities Derivative contract liabilities 9a 11,621 27,545 31,055 Electricity supply and gas purchase contracts 14 1,634 3,260 4,894 Deferred income tax liabilities 16a 182,567 155,495 148,686 Deferred revenue 17b 15,589 6,298 1,363 Finance lease obligations 18 3,761 3,699 6,727 Long-term debt 19 1,001,042 789,655 704,145 Liability for asset retirement obligation 20 3,293 2,096 2,412 Total liabilities 1,357,561 1,116,400 1,220,259 Equity attributable to shareholders of Capstone 529,550 418,848 413,520 Non-controlling interest 22 138,613 91,610 34,450 Total liabilities and shareholders’ equity 2,025,724 1,626,858 1,668,229 Commitments and contingencies 27 See accompanying notes to these consolidated financial statements 2013 ANNUAL REPORT  53 CONSOLIDATED  FINANCIAL STATEMENTS