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of commodity, debt, foreign currency and equity contracts changes. Changes in fair values or cash flows based on a variation in a market variable cannot be extrapolated because the relationship between the change in the market variable and the change in fair value or cash flows may not be linear. In addition, the effect of a change in a particular market variable on fair values or cash flows is calculated without considering interrelationships between the various market rates, hedging strategies employed by the Corporation or other mitigating actions that would be taken by the Corporation. 

The table summarizes the impact on fair value of changes in the unobservable inputs: 

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Changes in one or a combination of these estimates may have a significant impact on the fair value of the embedded derivatives given the volume of gas and length of contract involved. As new information becomes available, management may choose to revise these estimates where there is an absence of reliable observable market data. 

The table summarizes the impact on fair value of changes in observable inputs: 

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(1) Cash and cash equivalents include deposits at call, which are at floating interest rates. 

(2) Loans receivable exclude loans related to Chapais of $3,141. 

(3) Long-term debt excludes all fixed-rate debt totaling $835,724 and variable rate debt that is covered by a swap instrument for fixed-rate debt totaling $86,680. 

(4) Interest rate swaps exclude Bristol Water's cash flow hedge of $2,174 as changes flow through OCI. 

UK pound sterling foreign exchange contracts have been excluded from this analysis as the change is considered insignificant with respect to currency fluctuation on consolidation. 

Capstone's financial instruments are subject to changes in inflation and foreign exchange on Bristol Water's long-term debt. The following table summarizes the sensitivities as follows: 

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