b'ELECTRONIC PRODUCTS RECYCLING ASSOCIATIONStatement of Financial Position2020 2019December 31, 2020, with comparative information for 2019 Assets Current assets: Cash$105,578,744 $99,367,713Accounts receivable (note 2)11,634,477 13,001,054Prepaid expenses646,578109,875 117,859,799 112,478,642 Capital assets (note 3)174,706217,935$ 118,034,505$ 112,696,577Liabilities and Net Assets Current liabilities:Accounts payable and accrued liabilities (note 4)$7,582,571$6,961,817 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 Columbia29,747,60129,246,141Manitoba9,140,4149,019,531Quebec40,557,18540,745,912Atlantic Canada8,090,460 6,334,835 Saskatchewan10,995,527 10,842,737Newfoundland and Labrador3,931,7903,272,399 New Brunswick 5,485,9443,770,192 107,948,921103,231,747 Invested in capital assets:Quebec42,90474,903Newfoundland and Labrador1,086 3,479Headquarters 130,716 139,553174,706 217,935Unrestricted152,929 109,700110,451,934105,734,760Commitments (note 7)$118,034,505 $112,696,577See accompanying notes to financial statements.On behalf of the Board of Directors:Director 22 EPRA ANNUAL REPORT 2020'