b'ELECTRONIC PRODUCTS RECYCLING ASSOCIATIONStatement of Financial Position2019 2018December 31, 2019, with comparative information for 2018 Assets Current assets: Cash$99,367,713 $102,171,250Accounts receivable (note 2)13,001,054 12,853,396Prepaid expenses109,875141,413 112,478,642 115,166,059 Capital assets (note 3)217,935268,229$ 112,696,577$ 115,434,288Liabilities and Net Assets Current liabilities:Accounts payable and accrued liabilities (note 4)$6,961,817$6,177,745 Net assets:Effectiveness and Efficiency Fund (note 5(a)):British Columbia1,222,2521,222,252 Atlantic Canada664,126664,126Saskatchewan289,000 289,0002,175,378 2,175,378Contingency reserve (note 5(b)):British Columbia29,246,14130,743,323Manitoba9,019,5319,217,951Quebec40,745,91244,608,601Atlantic Canada6,334,835 5,708,600 Saskatchewan10,842,737 11,410,031Newfoundland and Labrador3,272,3993,001,040 New Brunswick 3,770,1922,063,984 103,231,747106,753,530 Invested in capital assets:Quebec74,903106,902Newfoundland and Labrador3,479 6,089Headquarters 139,553 155,238217,935 268,229Unrestricted109,700 59,406105,734,760109,256,543Commitments (note 7) Subsequent event and contingencies (note 8) $112,696,577 $115,434,288See accompanying notes to financial statements.On behalf of the Board of Directors:Director 22 EPRA ANNUAL REPORT 2019'