Unaudited financial statements for the period ending March 31, 2019, Environment and Climate Change Canada, chapter 2

Statement of financial position (unaudited)

As at March 31 (in thousands of dollars)

Liabilities
	2019	2018
Accounts payable and accrued liabilities (Note 4)	$438,738	$226,552
Vacation pay and compensatory leave	42,244	39,789
Deferred revenue (Note 6)	26,606	16,099
Lease obligation for tangible capital assets (Note 7)	8,192	8,986
Employee future benefits (Note 8)	26,555	27,285
Environmental liabilities (Note 5)	213,611	193,510
Other liabilities	676	1,589
Total liabilities	756,622	513,810

Financial assets
	2019	2018
Due from consolidated revenue fund	420,054	215,524
Accounts receivable and advances (Note 9)	30,535	35,357
Total gross financial assets	450,589	250,881

Financial assets held on behalf of Government
	2019	2018
Accounts receivable and advances (Note 9)	(4,472)	(4,208)
Total net financial assets	446,117	246,673

	2019	2018
Departmental net debt	310,505	267,137

Non-financial assets
	2019	2018
Prepaid expenses	820	1,077
Inventory (Note 10)	25,538	25,897
Tangible capital assets (Note 11)	426,648	391,832
Total non-financial assets	453,006	418,806

	2019	2018
Departmental net financial position	$142,501	$151,669

Contractual obligations and contractual rights (Note 12)
Contingent liabilities and contingent asset (Note 13)

The accompanying notes form an integral part of these financial statements

(the original version was signed by)
Stephen Lucas
Deputy Minister

Gatineau, Canada
Date:

(the original version was signed by)
Carol Najm
Chief Financial Officer

Gatineau, Canada
Date: