NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 11. EQUITY ACCOUNTED INVESTMENTS (A)  Equity Accounted Investments 78 CAPSTONE INFRASTRUCTURE CORPORATION (1) Under the limited partnership agreement, Capstone has the option to acquire an additional 1% interest in Glen Dhu from November 2017 to  November 2018 at a price based on a predetermined calculation. (2) Others include Capstone's investment in Fitzpatrick, MLTCLP, SPWC and Chapais. (December 31, 2012 - MLTCLP and Chapais) Each equity accounted investment is subject to a shareholder or limited partnership agreement that governs distributions from these investments. In addition, distributions must also comply with the respective debt agreements. See note 8 for detail on loans receivable with Värmevärden, MLTCLP  and Chapais. The changes in the Corporation’s total equity accounted investments for the years ended were as follows: For the year ended Opening Balance Acquisition, Plus Costs, Less non-cash Return of Capital Equity Accounted Income (Loss) Equity Share of OCI Distributions Received Other Ending Balance Dec 31, 2013 16,990 27,521 (2,638) 1,183 (4,005) — 39,051 Dec 31, 2012 15,993 — 2,294 702 (2,001) 2 16,990 (B) Summarized Information for Equity Accounted Investments The Corporation has summarized the information of its equity accounted investments at their gross values as follows: Capstone received distributions of $3,127 (2012 - $2,001) from Värmevärden and $878 (2012 - nil) from Glen Dhu, were received in 2013. As at Dec 31, 2013 Dec 31, 2012 Summarized Statements of Financial Position Värmevärden Glen Dhu Others Total Värmevärden Others Total Assets Current 63,081 7,916 8,469 79,466 68,053 7,667 75,720 Non-Current 331,531 130,652 27,074 489,257 323,155 19,288 342,443 Liabilities — — Current (15,332) (6,690) (34,405) (56,427) (19,478) (6,245) (25,723) Non-Current (338,667) (108,116) (6,095) (452,878) (317,109) (36,041) (353,150) Equity before fair value increments on purchase 40,613 23,762 (4,957) 59,418 54,621 (15,331) 39,290 Fair value increments, net of amortization (4,550) 29,959 1,587 26,996 (3,861) — (3,861) Equity including unamortized fair value increments on purchase 36,063 53,721 (3,370) 86,414 50,760 (15,331) 35,429 Capstone's ownership interest 33.3% 49.0% 31.3-50.0% 33.3% 31.3-45.0% Carrying value of investment 12,009 26,323 719 39,051 16,903 87 16,990 For the year ended Dec 31, 2013 Dec 31, 2012 Summarized Statements of Income Värmevärden Glen Dhu Others Total Värmevärden Others Total Revenue 102,501 5,667 19,992 128,160 97,182 19,390 116,572 Net Income (8,850) 1,256 4,069 (3,525) 6,947 2,237 9,184 OCI 3,545 — — 3,545 2,102 — 2,102 Total comprehensive Income (5,305) 1,256 4,069 20 9,049 2,237 11,286 Capstone's ownership interest 33.3% 49% 31.3-50.0% 33.3% 31.3-45.0% (1,767) 615 (7) (1,159) 3,013 (17) 2,996 Amortization of fair value adjustments — (285) (11) (296) — — — (1,767) 330 (18) (1,455) 3,013 (17) 2,996 Dec 31, 2013 Dec 31, 2012 As at Ownership % Carrying Value Ownership % Carrying Value Värmevärden 33.3% 12,009 33.3% 16,903 Glen Dhu (1) 49.0% 26,323 —% — Others (2) 31.3-50.0% 719 31.3-45.0% 87 39,051 16,990