Statement of Change in Agency Net Debt

Year ended March 31
(In thousands of dollars)

  2012 2011
Net cost of operations after government funding and transfers $ 68,805 $ (10,777)
Change in tangible capital assets
Acquisition of tangible capital assets 14,277 50,065
Amortization of tangible capital assets (37,640) (31,550)
Proceeds from disposal of tangible capital assets (119) (218)
Loss on disposal of tangible capital assets (113) (543)
Post-capitalization of tangible capital assets 47 818
Transfer from/to low value assets - (87)
Tangible capital assets funded by other government departments (OGD) 91 200
Tangible capital assets transfer to OGD (Note 12) (4,919) 6,203
Total change due to tangible capital assets (28,376) 24,888
Change in inventories 35 (158)
Change in prepaid expenses (7) 706
Net increase in Agency net debt 40,457 14,659
Agency - net debt - Beginning of year 139,448 124,789
Agency - net debt - End of year $ 179,905 $ 139,448

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