WINDSOR CANADA UTILITIES LTD.Notes to the Consolidated Financial Statements(in thousands of Canadian dollars)
Year ended December 31, 2019
Page
| 1. | Reporting entity | 7 |
| 2. | Basis of preparation | 8 |
| 3. | Significant accounting policies | 11 |
| 4. | Cash and cash equivalents | 21 |
| 5. | Accounts receivable | 21 |
| 6. | Inventory | 21 |
| 7. | Property, plant and equipment | 22 |
| 8. | Intangible assets | 23 |
| 9. | Investment | 24 |
| 10. | Accounts payable and accruals | 25 |
| 11. | Customer deposits | 25 |
| 12. | Deferred revenue – customer contributions | 25 |
| 13. | Long-term borrowings | 26 |
| 14. | Employee future benefits | 27 |
| 15. | Pension plan | 29 |
| 16. | Income taxes (provision for payment in lieu of corporate taxes) | 29 |
| 17. | Share capital | 31 |
| 18. | Distribution revenue | 31 |
| 19. | Other income | 31 |
| 20. | Employee benefits | 32 |
| 21. | Finance expense (income) | 32 |
| 22. | Related party transactions | 33 |
| 23. | Joint venture | 35 |
| 24. | Financial instruments and risk management | 36 |
| 25. | Commitments and contingencies | 40 |
| 26. | Regulatory assets and liabilities | 40 |
| 27. | Comparative figures | 41 |
| 28. | Subsequent event | 41 |