b'GROUPE PROMUTUEL FDRATION DE SOCITS MUTUELLES DASSURANCE GNRALECONSOLIDATED STATEMENT OF FINANCIAL POSITION(CONT.)As at December 31, 20232023 2022$ $(in thousands of Canadian dollars)LIABILITIESCurrent liabilitiesAccounts payable and accrued liabilities 26,199 23,224Liabilities related to Fonds de garantie 94 -Contract liabilities 706 600Short-term debt 2,000 -Current portion of lease liabilities 938 1,08829,937 24,912Contract liabilities 155 311Deferred tax 429 -Lease liabilities 41,794 15,592Pension plan liabilities 1,646 413Total liabilities 73,961 41,228EQUITYRetained earnings 18,126 17,259Accumulated, other comprehensive income 4,854 5,590Total equity excluding Fonds de garantie 22,980 22,849Fonds de garantie capital 3,920 3,920Fonds de garantie general reserve 3,340 3,085Total equity related to Fonds de garantie 7,260 7,005 A n n u a l Rep o rt 93Total equity 30,240 29,854Total liabilities and equity 104,201 71,0823 2 0 2|'