Financial Statements For the year ended March 31, 2014

Statement of Cash Flows (Unaudited)

**For the Year Ended March 31**
(in thousands of dollars)
Operating activities
	2014	2013 Restated (note 13)
Net cost of operations before government funding and transfers	$619,395	$571,856
Non-cash items:
Amortization of tangible capital assets	(12,116)	(10,275)
Gain (loss) on disposal of tangible capital assets	18	(8)
Services provided without charge by other government departments (note 10)	(23,481)	(24,598)
Variations in Statement of Financial Position:
Decrease (increase) in accounts payable and accrued liabilities	35,869	498
Decrease (increase) in vacation pay and compensatory leave	(427)	128
Decrease (increase) in deferred revenue	(2)	-
Decrease (increase) in employee future benefits	3,665	20,872
Decrease (increase) in other liabilities	(2,172)	(70)
Increase (decrease) in accounts receivable and advances	215	-
Increase (decrease) in prepaid expenses	(60)	60
Transfer of assets from Health Canada (note 11 (b))	(84)	-
Transfer of liabilities from Health Canada (note 11 (b) and (d))	51	2,459
Transfer of liabilities from Health Canada (note 11 (c))	-	(4,952)
Cash used in operating activities	620,871	555,970
Capital investing activities
Acquisitions of tangible capital assets	11,198	16,867
Proceeds from disposal of tangible capital assets	(55)	(12)
Cash used in capital investing activities	11,143	16,855
Net cash provided by Government of Canada	$632,014	$572,825

The accompanying notes form an integral part of these financial statements.