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WSPS 2021 Annual Report

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Workplace Safety & Prevention Services Statement of Changes in Net Assets For the year ended March 31, 2022 The accompanying notes are an integral part of these financial statements. 2022 2021 Contributed surplus $ Internally restricted $ Unrestricted $ Total $ Total $ (note 9) Net assets (deficiency) – beginning of year 48,776 18,517,500 (567,570) 17,998,706 20,902,708 Excess (deficiency) of revenue over expenditures - - (5,845,228) (5,845,228) 190,663 Employee future benefits remeasurements (note 8) - - 3,300,900 3,300,900 (1,402,900) Investment writedown (note 4) - - - - (24,765) Transfer of pension liability (note 8) - - - - (1,667,000) Interfund transfer (note 9) - 3,300,900 (3,300,900) - - Net assets (deficiency) – end of year 48,776 21,818,400 (6,412,798) 15,454,378 17,998,706

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