2015
ANNUAL
REPORT
|
Workplace
Safety
&
Prevention
Services
19
Ahead of the Curve | WSPS.CA/AnnualReport The accompanying notes are an integral part of these financial statements.
For the year ended December 31, 2015
2015 2014
Contributed
Surplus
Invested
in Capital
Assets
Internally
Restricted
Unrestricted
Deficit Total
Total
(note 12)
Net assets, (deficiency)
– Beginning of year $ 48,776 $ 815,751 $ 1,836,381 $ (2,808,129) $ (107,221) $ (8,931,867)
Excess of revenue over
expenditures — — — 976,836 976,836 2,510,346
Employee future benefits
remeasurements — — — 5,862,700 5,862,700 6,314,300
Net capital asset activity — (153,409) — 153,409 — —
Interfund transfers — — 6,169,975 (6,169,975) — —
Net assets (deficiency)
– End of year $ 48,776 $ 662,342 $ 8,006,356 $ (1,985,159) $ 6,732,315 $ (107,221)
Workplace Safety & Prevention Services Statement of Changes in
Net Assets (Deficiency)
