Annual Report 2025-2026

The Association of Professional Engineers and Geoscientists of the Province of British Columbia Notes to Non-consolidated Financial Statements June 30, 2026

16 Supplemental cash flow information

2026 $

2025 $

Changes in working capital accounts Accounts receivable

204,598 (19,652) (181,784) (39,588) 747,362 146,586 (174,276)

(151,068) 140,430 (269,522) (391,460) 798,314 (52,541) 52,564

Interest receivable Prepaid expenses

Accounts payable and accrued liabilities

Deferred fees

Deferred contributions Deferred revenue

683,246

126,717

(9)