2011 Annual Report

The objective of the College when managing its capital is to safeguard its ability to continue as a going concern so that it can continue to provide the appropriate level of benefits and services to the public and to its members.

The College defines its capital as the amounts included in its internally restricted and unrestricted reserves. The College has no externally restricted capital.

The College sets the level of internally restricted and unrestricted reserves based on current intentions on where those reserves are to be used. Changes can be made as circumstances require.