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## CAPITAL POWER CORPORATION 

Notes to the Consolidated Financial Statements 

(Tabular amounts in millions of Canadian dollars, except share and per share amounts) 

## 19. Property, plant and equipment, continued: 

## Impairments 

Impairments of $50 million on property, plant and equipment were recognized during the year ended December 31, 2012 (year ended December 31, 2011 - nil) as described in note 10. No reversals of impairments on property, plant and equipment were recognized during the year ended December 31, 2012 (year ended December 31, 2011 - nil). 

## Capitalized borrowing costs 

Details of borrowing costs capitalized as part of property, plant and equipment are given in note 5. The average borrowing rate used to capitalize interest during the year was 5.12% (year ended December 31, 2011 – 5.24%) for projects financed using general borrowings. For the years ended December 31, 2012 and December 31, 2011, there were no projects financed using specific borrowings. 

## Restrictions on assets 

Details of charges over land, plant and equipment are provided in note 22. 

## 20. Goodwill: 

<img src='content_image/147159.jpg'>

The aggregate carrying amounts of goodwill allocated to the Company’s CGUs are as follows: 

<img src='content_image/147158.jpg'>

## Impairments 

Impairments of goodwill of $24 million related to the North East U.S. CGU were recorded in the consolidated statement of income for the year ended December 31, 2012 (year ended December 31, 2011 - nil) as described in note 10. 

## 21. Trade and other payables: 

<img src='content_image/147160.jpg'>

